Record Finder / 26-001431-TT
Michigan

Owen South Holdings LLC Petitioner Vs. City Of Fenton Respondent

Petitioner
Owen South Holdings LLC
Respondent
City Of Fenton

Case overview

Docket number
26-001431-TT
Status
Ready Schedule
CaseType
ET Property
Division
ET
County
Genesee
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Answer was receivedRESPNot recorded09/09/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Proof of service of petition was received.Not recordedNot recorded08/12/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET108/11/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded08/11/2026Not recordedDownload
1A petition was received.PETNot recorded05/26/2026$400.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Answer Aff Def & POS - 26-001431.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

OWEN SOUTH HOLDINGS LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF FENTON, 

 

 

Respondent. 

MTT DOCKET No. 26-001431 

 

PARCEL NO. 53-34-526-034 

 

 

______________________________________/ 

 

Joshua T. Shillair (P72674) 

Colliers International 

Representative for Petitioner 

400 W. 4th Street, Suite 350 

Royal Oak, MI 48067 

(248) 226-1632 

Joshua.shillair@colliers.com 

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 

 

______________________________________/ 

 

RESPONDENT’S ANSWER TO 2026 ENTIRE TRIBUNAL 

PROPERTY TAX PETITION 

 

1. 

The Petitioner in this matter, OWEN SOUTH HOLDINGS LLC, has the legal 

residence or principal office address of PO BOX 1095, GRAND BLANC, MI 48480. Petitioner 

is a party in interest with respect to property taxes on property parcel no(s). (hereinafter 

referenced as the Subject Property) 53-34-526-034. If the Subject Property in this petition 

includes more than one (1) real property tax parcel, the Subject Property's tax parcels are 

contiguous. 

ANSWER: Respondent neither admits nor denies the allegations contained in the 

above paragraph and leaves Petitioner to its proofs.

Page 2

2. 

The Subject Property is located in Genesee County. 

 

ANSWER: Respondent admits the allegation contained in the above paragraph. 

 

3. 

Respondent, City of Penton of Genesee County, assesses and collects property 

taxes on the Subject Property. 

ANSWER: Respondent admits the allegation contained in the above paragraph. 

4. 

The Subject Property is real property and is classified as Commercial. The 

Subject Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

ANSWER: Respondent admits the allegations contained in the above paragraph as 

to classification and use. Answering further, Respondent can neither admit nor deny 

what Petitioner believes and therefore leaves Petitioner to its proofs. 

5. 

Protest to the 2026 Board of Review was not made and is not required by law 

for the Subject Property. 

ANSWER: Respondent states that the legal conclusions require no answer, and 

to the extent that an answer may be required, neither admits nor denies the 

allegations contained in the above paragraph and leaves Petitioner to its proofs. 

6. 

The Subject Property's address is: 3238 OWEN RD, FENTON, MI 48430 

ANSWER: Respondent admits the allegation contained in the above paragraph. 

7. 

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

value and (d) uniformity.

Page 3

ANSWER: Respondent states that the legal conclusions require no answer, and 

to the extent that an answer may be required, neither admits nor denies the 

allegations contained in the above paragraph and leaves Petitioner to its proofs. 

8. 

The tax year(s) at issue are: 2026 

 

ANSWER: Respondent admits that Petitioner purports to contest the subject property’s 

true cash and taxable values for the 2026 tax year. 

9. 

The values for the Subject Property as established by Respondent's Board of Review 

are: 

 

Tax Year 

Parcel Number True Cash Value Assessed ValueTaxable Value 

2026 

53-34-526-034 

$1,507,600.00 

$753,800.00 

$668,789.00 

ANSWER: Respondent admits the allegation contained in the above paragraph. 

 

10. 

The 2026 assessment, assessed value, state equalized value and taxable value 

imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. 

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

value exceeds the amounts permitted by the Michigan Constitution, applicable statutes 

and case law; 

b. 

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

value are at higher percentages of true cash value than permissible under the 

Michigan Constitution, applicable statutes and case law; 

c. 

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

value are based upon an erroneous determination of the true cash value of that 

portion of the Subject Property that is taxable under Michigan law, and are based

Page 4

upon the application of wrong principles; and 

d. 

The assessment, assessed value, state equalized value and/or 

taxable value, and the mode of assessment adopted by Respondent, discriminate 

against Petitioner and denies Petitioner its constitutional rights to uniformity, 

equal protection and dues process of law. 

ANSWER: Respondent denies the allegations contained in the above 

paragraph, including subparts (a)-(d). 

11. 

Petitioner contends that the actual values for the Subject Property are: 

 

Tax Year 

Parcel Number True Cash Value Assessed Value 

Taxable Value 

2026 

53-34-526-034 

$742,400.00 $371,200.00 

$371,200.00 

 

ANSWER: Respondent admits only that Petitioner purports to make the indicated 

contentions of value but denies that Petitioner’s contentions have merit and asserts 

that the Petition should be dismissed, incorporating its additional answers and 

affirmative defenses. 

12. 

The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

53-34-526-034 

$382,600.00 

 

ANSWER: Respondent admits only that Petitioner purports to make the indicated 

contentions of value but denies that Petitioner’s contentions have merit and asserts 

that the Petition should be dismissed, incorporating its additional answers and 

affirmative defenses.

Page 5

13. 

Petitioner relies on the following specific facts to support the relief requested: 

Market sales and income data indicates that the subject property's assessed value, state 

equalized value and taxable value exceed 50% of its actual market value. In addition, the 

cost less

Page 7

STA

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EntireTribunalCaseISAnswer.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

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001431

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Fenton (GENESEE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Ross

M.I.

K

Last Name

Bower II

Firm Name (if any)

Fahey Schultz Burzych Rhodes PLC

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

4151 Okemos Road

City or Town

Okemos

State

 Michigan

ZIP Code

48864

Telephone Number

517-381-0100

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

rbower@fsbrlaw.com

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Ross K. Bower II

/s/

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POS_OWEN_SOUTH_HOLDINGS_LLC_26-001431.pdfRead complete document text →
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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 26-001431 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

OWEN SOUTH HOLDINGS LLC, 

 

Petitioner, 

v 

MTT Docket No. 26-001431 

FENTON, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Senior Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

City of Fenton 

Assessing Office 

301 S. Leroy St. 

Fenton, MI 48430 

(810) 629-2261 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on 8/12/2026, in compliance with TTR 221, she did place in the US 

mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number as well 

as this Proof of Service of Petition for the above captioned appeal to the units of government listed 

on the second page of this Proof of Service of Petition. 

 

/s/Jennifer Lunsford 

Jennifer Lunsford 

 

Karen Cameron states that she submitted electronically on 8/12/2026, to the Michigan Tax 

Tribunal 

a 

copy 

of 

this 

Proof 

of 

Service 

of 

Petition 

at 

eFile 

through 

www.etaxappeal.lara.state.mi.us. 

 

/s/Karen Cameron 

Karen Cameron

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 26-001431 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

City of Fenton 

Assessing Office 

Fenton, MI 48430 

 

Office of the City/Township Clerk 

Fenton 

Clerk's Office 

301 S Leroy Street 

Fenton, MI 48430 

 

By First Class Mail 

 

Director of Equalization 

Genesee County 

Equalization Director 

1101 Beach Street 

Flint, MI 48502 

 

County Clerk’s Office 

Genesee County 

Clerk’s Office 

900 S Saginaw Street 

Flint, MI 48502 

 

Secretary of the School Board 

Fenton Area Public Schools 

3100 Owen Road 

Fenton, MI 48430 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001431

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: POS_OWEN_SOUTH_HOLDINGS_LLC_26-001431

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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OWENSOUTHHOLDINGSLLC.PET & POS.pdfRead complete document text →
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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v City of Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

OWEN SOUTH HOLDINGS LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Fenton, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

City of Fenton 

Assessing Office 

301 S. Leroy St. 

Fenton, MI 48430 

(810) 629-2261 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, OWEN SOUTH HOLDINGS LLC, has the legal residence 

or principal office address of PO BOX 1095,GRAND BLANC, MI 48480. Petitioner is a 

party in interest with respect to property taxes on property parcel no(s). (hereinafter 

referenced as the Subject Property) 53-34-526-034. If the Subject Property in this petition 

includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are 

contiguous. 

2. The Subject Property is located in Genesee County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v City of Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Fenton of Genesee County, assesses and collects property taxes on 

the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

3238 OWEN RD, FENTON, MI 48430 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2026 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2026 

53-34-526-034 

$1,507,600.00 

$753,800.00 

$668,789.00 

 

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v City of Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

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

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

53-34-526-034 

$742,400.00 

$371,200.00 

$371,200.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

53-34-526-034 

$382,600.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value.

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v City of Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for Petitioner 

 

 

 

 

 

 

 

By:_/s/ Joshua T. Shillair__Dated:05/26/2026 

 

 

 

 

 

 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

400 E 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com

Page 5

2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v City of Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 

 

Page 5 of 5 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

OWEN SOUTH HOLDINGS LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Fenton, 

 

Respondent.

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EntireTribunalCaseISPetition.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

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

OWEN SOUTH HOLDINGS LLC,

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

PO BOX 1095

City or Town

GRAND BLANC

State

Michigan

ZIP Code

48480

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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

tax.efile@colliers.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

3238 OWEN RD, FENTON, MI 48430

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

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

53-34-526-034

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:

753800

Current Taxable Value as established by the Board of Review:

668789

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

742400

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

371200

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/Joshua T. Shillair

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686950984

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

Owen South Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001431

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: August 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.

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

Owen South Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001431

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: August 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.

By: Tribunal Clerk

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OWENSOUTHHOLDINGSLLC.PET & POS.pdfRead complete document text →
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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v City of Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

OWEN SOUTH HOLDINGS LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Fenton, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

City of Fenton 

Assessing Office 

301 S. Leroy St. 

Fenton, MI 48430 

(810) 629-2261 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, OWEN SOUTH HOLDINGS LLC, has the legal residence 

or principal office address of PO BOX 1095,GRAND BLANC, MI 48480. Petitioner is a 

party in interest with respect to property taxes on property parcel no(s). (hereinafter 

referenced as the Subject Property) 53-34-526-034. If the Subject Property in this petition 

includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are 

contiguous. 

2. The Subject Property is located in Genesee County.

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2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v City of Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Fenton of Genesee County, assesses and collects property taxes on 

the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

3238 OWEN RD, FENTON, MI 48430 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2026 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2026 

53-34-526-034 

$1,507,600.00 

$753,800.00 

$668,789.00 

 

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

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2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v City of Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

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

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

53-34-526-034 

$742,400.00 

$371,200.00 

$371,200.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

53-34-526-034 

$382,600.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value.

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2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v City of Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 

 

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WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for Petitioner 

 

 

 

 

 

 

 

By:_/s/ Joshua T. Shillair__Dated:05/26/2026 

 

 

 

 

 

 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

400 E 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com

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2026 Entire Tribunal Property Tax Petition & Proof of Service 

OWEN SOUTH HOLDINGS LLC v City of Fenton 

Parcel Number: 53-34-526-034 

MTT Docket No.: 

 

Page 5 of 5 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

OWEN SOUTH HOLDINGS LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Fenton, 

 

Respondent.

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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

OWEN SOUTH HOLDINGS LLC,

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

PO BOX 1095

City or Town

GRAND BLANC

State

Michigan

ZIP Code

48480

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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

tax.efile@colliers.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

3238 OWEN RD, FENTON, MI 48430

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

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

53-34-526-034

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:

753800

Current Taxable Value as established by the Board of Review:

668789

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

742400

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

371200

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/Joshua T. Shillair

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686950984

Supporting Waiver Documents:

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