Pinconning Partners LLC Petitioner Vs. Township Of Pinconning Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

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

PROCEDURE

Pinconning Partners LLC,

Petitioner,

v

 

 

Township Of Pinconning,

Respondent.

 MTT Docket No. 26-000635

Please be advised that 26-000635 has been placed on a two-week Prehearing General 

Call commencing July 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covered by the order will not be published.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

Page 2

MTT

Page 3

MTT

Page 4

S

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

JUN 1 8 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

» GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Pinconning Partners LLC 

Petitioner, 

v 

MTT Docket No. 26000635 

City of Pinconning 

, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

x 

Admit __ Deny. 

If denied, state the parcel number for the property identified 

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

180 P10 003 001 00 

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

Form addressing all other parcels at issue.) 

2. 

x 

Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petitionis x__real ___ personal. 

3. 

x 

Admit __ Deny. 

If denied, identify the contiguous and non-contiguous 

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

4. 

___Admit ___ Deny. 

If denied, identify the parcel or parcels of personal property 

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

(attach additional page if necessary): 

5. 

Admit ___ Deny. 

a. 

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

b. 

On what date did the March Board of Review commence: 

March 10, 2026

Page 2

MTT Docket No. 26 000635 

Page 2 of 4 

7. 

8. 

10. 

11. 

12. 

x 

Admit Deny. 

If denied, list the separate facts upon which Respondent 

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

Admit 

Deny x__Neither Admit Nor Deny. 

If denied, list the separate 

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

age if necessary): 

Admit 

Deny 

x__ 

Neither Admit Nor Deny. 

If denied, state the facts upon 

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

necessary). 

x 

Admit Deny. 

If denied, in what County are the property or properties 

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

x Admit ___Deny. 

If denied, what is the applicable local governmental unit: 

Admit 

Deny * 

Neither Admit Nor Deny. 

If denied, list the

Page 3

MT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Pinconning Partners LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000635

Township Of Pinconning,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on May 27, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 30, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000635 

City of Pinconning 

, 

Respondent(s) 

PROOF OF SERVICE 

Brandon Murphy 

states that on 6/12/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Respdondent Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Jeff Tracy 

6615 Brotherhood Way 

Fort Wayne, IN 46625 

Brin 

[Signature of person who is dérving/mailing copy] 

Brandon Murphy 

[Print/type name of person serving/mailing copy] 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

A 

LANSING 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 26000635 

City of Pinconning 

, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

x Admit ___ Deny. 

If denied, state the parcel number for the property identified 

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

180 P10 003 001 00 

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

Form addressing all other parcels at issue.) 

2. 

*__ Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petition is 

x 

real ____ personal. 

3. 

x 

Admit ___Deny. 

If denied, identify the contiguous and non-contiguous 

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

4, 

__ Admit ___ Deny. Ifdenied, identify the parcel or parcels of personal property 

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

(attach additional page if necessary): 

5. 

Admit __ Deny. 

a. 

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

b. 

On what date did the March Board of Review

Page 3

MTT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000635

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

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: 260618_Entire Tribunal Property Tax Answer - Brandon

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000635 

City of Pinconning 

, 

Respondent(s) 

PROOF OF SERVICE 

Brandon Murphy 

states that on 6/12/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Respdondent Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Jeff Tracy 

6615 Brotherhood Way 

Fort Wayne, IN 46625 

Brin 

[Signature of person who is dérving/mailing copy] 

Brandon Murphy 

[Print/type name of person serving/mailing copy] 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

A 

LANSING 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 26000635 

City of Pinconning 

, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

x Admit ___ Deny. 

If denied, state the parcel number for the property identified 

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

180 P10 003 001 00 

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

Form addressing all other parcels at issue.) 

2. 

*__ Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petition is 

x 

real ____ personal. 

3. 

x 

Admit ___Deny. 

If denied, identify the contiguous and non-contiguous 

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

4, 

__ Admit ___ Deny. Ifdenied, identify the parcel or parcels of personal property 

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

(attach additional page if necessary): 

5. 

Admit __ Deny. 

a. 

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

b. 

On what date did the March Board of Review

Page 3

MTT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000635

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

Party Filing Document 

Petitioner

Files

Document Type: Response to Order - Answer

Attachment File Name: 260618_Entire Tribunal Property Tax Answer - Brandon

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000635 

City of Pinconning 

, 

Respondent(s) 

PROOF OF SERVICE 

Brandon Murphy 

states that on 6/12/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Respdondent Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Jeff Tracy 

6615 Brotherhood Way 

Fort Wayne, IN 46625 

Brin 

[Signature of person who is dérving/mailing copy] 

Brandon Murphy 

[Print/type name of person serving/mailing copy] 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

A 

LANSING 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 26000635 

City of Pinconning 

, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

x Admit ___ Deny. 

If denied, state the parcel number for the property identified 

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

180 P10 003 001 00 

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

Form addressing all other parcels at issue.) 

2. 

*__ Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petition is 

x 

real ____ personal. 

3. 

x 

Admit ___Deny. 

If denied, identify the contiguous and non-contiguous 

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

4, 

__ Admit ___ Deny. Ifdenied, identify the parcel or parcels of personal property 

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

(attach additional page if necessary): 

5. 

Admit __ Deny. 

a. 

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

b. 

On what date did the March Board of Review

Page 3

MTT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000635

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

Party Filing Document 

Petitioner

Files

Document Type: Response to Order - Answer

Attachment File Name: Entire Tribunal Property Tax Answer - Brandon Murphy

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000635 

City of Pinconning 

, 

Respondent(s) 

PROOF OF SERVICE 

Brandon Murphy 

states that on 6/12/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Respdondent Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Jeff Tracy 

6615 Brotherhood Way 

Fort Wayne, IN 46625 

Brin 

[Signature of person who is dérving/mailing copy] 

Brandon Murphy 

[Print/type name of person serving/mailing copy] 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

A 

LANSING 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 26000635 

City of Pinconning 

, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

x Admit ___ Deny. 

If denied, state the parcel number for the property identified 

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

180 P10 003 001 00 

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

Form addressing all other parcels at issue.) 

2. 

*__ Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petition is 

x 

real ____ personal. 

3. 

x 

Admit ___Deny. 

If denied, identify the contiguous and non-contiguous 

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

4, 

__ Admit ___ Deny. Ifdenied, identify the parcel or parcels of personal property 

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

(attach additional page if necessary): 

5. 

Admit __ Deny. 

a. 

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

b. 

On what date did the March Board of Review

Page 3

MTT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000635

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

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: Entire Tribunal Property Tax Answer - Brandon Murphy

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000635 

City of Pinconning 

, 

Respondent(s) 

PROOF OF SERVICE 

Brandon Murphy 

states that on 6/12/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Respdondent Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Jeff Tracy 

6615 Brotherhood Way 

Fort Wayne, IN 46625 

Brin 

[Signature of person who is dérving/mailing copy] 

Brandon Murphy 

[Print/type name of person serving/mailing copy] 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

A 

LANSING 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 26000635 

City of Pinconning 

, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

x Admit ___ Deny. 

If denied, state the parcel number for the property identified 

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

180 P10 003 001 00 

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

Form addressing all other parcels at issue.) 

2. 

*__ Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petition is 

x 

real ____ personal. 

3. 

x 

Admit ___Deny. 

If denied, identify the contiguous and non-contiguous 

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

4, 

__ Admit ___ Deny. Ifdenied, identify the parcel or parcels of personal property 

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

(attach additional page if necessary): 

5. 

Admit __ Deny. 

a. 

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

b. 

On what date did the March Board of Review

Page 3

MTT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000635

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

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: Entire Tribunal Property Tax Answer - Brandon Murphy

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000835 

Township of Pinconning 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Kathy Davis filing on behalf of Jeff Tracy 

states that on May 28, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

Brandon Murphy - Pinconning Township Assessor 

4816 N. Huron Rd. Pinconning, Ml 48650 

2. 

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

Machele Faith - Pinconning Township Clerk 

1751 E Cody Estey Rd. P.O. Box 58 Pinconning, MI 48650 

3. 

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

Keegan Bengel - Bay County Equalization Director 

515 Center Avenue, Suite 212 Bay City, MI 48708 

4. 

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

Katie Zanotti - Bay County Clerk 

515 Center Avenue, Ste. 101 Bay City, MI 48708 

5. 

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

Amy Briggs - Pinconning Area Schools Secretary 

605 W. 5th Street Pinconning, MI 48650 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

Add TD oo) 

Kathy Davis - Integrity Tax Consulting 

[Signature of petsgn who is serving/mailing copy] 

~~ [Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, M! 48933 

+ 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON J. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Pinconning Partners LLC, 

Petitioner, 

| 

MICHIGAN TAX TRIBUNAL 

A" 

i 

MTT Docket No.: 26-000635 

:

Page 3

STATE OF

Page 4

MT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

1 of 1

Docket #: 26-000635

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

_______________________________ 

_______________________________ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

_____________________________, 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

___________________________________ states that on ___________________ 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): 

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

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

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

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

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

1 of 1

Docket #: 26-000635

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Pinconning Partners LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

A 

MTT Docket No. NA 

Pinconning Clty Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 180-P10-003-001-00 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is _v real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes _v_No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

‘ 

4. 

Avre all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes _v 

No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

_v'_ 

March 

July 

December Board of Review. 

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

Page 2

MTT Docket No. NA 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or

Page 3

MTT

Page 4

MTT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

1 of 1

Docket #: 26-000635

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Pinconning Partners LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000635

Township Of Pinconning,

Respondent.

ORDER OF DEFAULT

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

Petitioner has failed to sign the petition. See TTR 233. As such, Petitioner must file a 

signed petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned docket number as an “amended petition.” 

Tribunal rules and information on Entire Tribunal petitions can be found on our website 

at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: May 27, 2026

Patricia L. Halm, Tribunal Chair

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

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

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

Page 2

MTT Docket No. 26-000635

Page 2 of 2

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

commercial delivery service

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

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

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

_____________________________, 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v

MTT Docket No. 

 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: _____________________________________________ 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is ___real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___No. (If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

 

6. 

The property identified above is classified as _________________________ 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent’s ___ March ___ July ___December Board of Review.

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s

Page 3

MTT

Page 4

MT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Pinconning Partners LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000635

Township Of Pinconning, 

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: May 27, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

BORROWER'S PROJECT BUDGET & PAY APPLICATION COVER SHEET

Loan Name:

Project Address:

TOTALS 107 units

16,954,547.09

Building U (4 units)

429,229.79

Building V (4 units)

431,143.07

Building N (4 units)

400,145.06

Building S (5 units)

Building R (6 units)

586,533.69

485,598.24

Building D (6 units)

599,854.43

417,805.35

Initial Improvements

Building C (4 units)

Building B (5 units)

532,991.39

Redwood Holt Cedar St. MI P3 LLC

Holt, MI

Building A (6 units)

5,847,501.97

FUNDING USES

Description of Work

633,829.25

Value

Scheduled 

Building L (4 units)

392,374.88

Building E (4 units)

Building T (5 units)

527,975.44

Building H (5 units)

Building F (4 units)

437,869.30

407,792.78

Building K (5 units)

Building P (4 units)

409,132.62

Building Q (4 units)

413,370.36

Building M (4 units)

403,956.61

372,686.54

491,523.91

631,037.99

Building J (4 units)

494,936.22

Building G (6 units)

Building W (4 units)

424,094.23

Building X (2 units)

220,340.25

Building Y (4 units)

420,328.89

Building Z (5 units)

542,494.83

Page 2

10/6/2025

A

B

G

ItemNo.

Description of Work

Soft Costs

Total Completed to 

Date

Soft Cost:

1-101-1001-610010-5

Land Acquisition

$682,112.50

Subtotal

$682,112.50

1-102-1002-620040-5

Surveyor Construction Staking

$106,895.00

1-102-1002-620050-5

Landscape Architect

$5,540.00

1-102-1002-620060-5

Irrigation Designer

$1,800.00

1-102-1002-620070-5

Environmental Consultant

$2,300.00

1-102-1002-620205-5

Construction Material Testing

$32,373.04

1-102-1002-620210-5

Other Consultant

$3,341.25

1-102-1002-620010-5

Architect

$47,750.20

1-102-1002-620030-5

Surveyor Alta /As Built

$6,925.00

1-102-1002-620080-5

Geotechnical Engineer

$20,606.93

1-102-1002-620170-5

FHA Consultant

$140.00

1-102-1002-620190-5

Legal

$74,311.46

1-102-1002-620020-5

Civil Engineer

$81,392.55

1-102-1002-620180-5

Title Insurance

$42,026.44

1-102-1002-620120-5

Wetland Consultant

$6,382.86

1-102-1002-620130-5

Traffic Consultant

$2,000.00

Subtotal

 $ 433,784.73 

1-106-1006-660030-5

Gas Connection Fees

$32,905.50

1-106-1006-660040-5

Electric Connections Fees

$23,082.29

1-106-1006-660060-5

Water Meters

$29,610.00

1-106-1006-660020-5

Water Connection

Page 3

2-201-2001-015170

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Property Condition Assessment 

September 19, 2022 

 

PREPARED FOR: 

WP Carey Inc. 

395 9th Avenue, 58th Floor 

New York, NY 10001 

 

PREPARED BY: 

The Vertex Companies, LLC 

2501 Seaport Drive, Suite BH 110 

Chester, Pennsylvania 19013 

PHONE 610.558.8902 

 

VERTEX Project No: 81549 

401 East Fifth Street 

401 East 5th Street 

Pinconning, Michigan 48650

Page 2

TABLE OF CONTENTS 

1.0 

EXECUTIVE SUMMARY ............................................................................................................................ 1 

2.0 

PURPOSE AND SCOPE OF SERVICES ........................................................................................................ 3 

2.1 

PURPOSE ............................................................................................................................................. 3 

2.2 

SCOPE OF SERVICES ............................................................................................................................ 3 

2.3 

REPORT RELIANCE ............................................................................................................................... 4 

2.4 

DEVIATIONS FROM THE GUIDE ........................................................................................................... 4 

2.5 

INACCESSIBLE AREAS / OBSERVATION LIMITATIONS / AREAS REVIEWED ......................................... 4 

3.0 

REPORT INFORMATION ........................................................................................................................... 6 

3.1 

ASSESSMENT DEFINITIONS ................................................................................................................. 6 

3.2 

REPORT TENSE .................................................................................................................................... 6 

3.3 

OPINIONS OF COST ............................................................................................................................. 6 

4.0 

ASSESSMENT INFORMATION .................................................................................................................. 8 

4.1 

SITE

Page 3

TAB

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Settlement Statement Page 1 of 2

Print Date: 09/08/2023, 12:55 PM 

 

 

First American Title Insurance Company 

National Commercial Services 

666 Third Avenue, 5th Floor • New York, NY 10017 

 

Office Phone:(800)437-1234 Office Fax:(212)922-0881 

 

Final Settlement Statement 

 

 

File No: 

3020-1183901 

Escrow Officer: 

Jamie Lipman/EJ 

Settlement Date: 

09/08/2023 

Disbursement Date: 

09/08/2023 

 

Property: 

401 East 5th Street, Pinconning, MI 48650 

 

 

Buyer: 

Pinconning Partners LLC 

 

 

Seller: 

Corporate Property Associates 6 

 

 

 

 

 

Buyer Charge 

Buyer Credit 

Description 

Seller Charge 

Seller Credit 

 

Consideration 

 

 

630,000.00 

 Total Consideration 

 

630,000.00 

 

 

 

 

 

 Deposits In Escrow 

 

 

606,895.02 Receipt No. 2314158545 on 09/08/2023 

 

 

63,000.00 Receipt No. 2314158129 on 08/10/2023 

 

 

 

 

 

 

 Adjustments 

 

49,766.50 

 Summer 2023 Taxes 

 

49,766.50 

11,476.93 

 Winter 2022 Taxes 

 

11,476.93 

 

 

 

 

 

 Title/Escrow Charges 

 

750.00 

 Closing-Coordination Fee to First American Title Insurance 

Company 

750.00 

750.00 

 Closing-Escrow Fee to First American Title Insurance 

Company National Commercial Services 

750.00 

150.00 

 Recording Service Fee to First American Title Insurance 

Company National Commercial Services 

 

400.00 

 Search and Exam to First American Title Insurance Company 

National Commercial Services 

400.00 

 

 Policy (O) -($630,000.00) to First American Title Insurance 

Company National Commercial Services 

2,250.00 

0.00 

 Endorsement (O) -ALTA 39 to First American Title Insurance 

Company National Commercial Services 

 

550.00 

 Estimated Recording Fees 

 

 

 Transfer Tax - State -($630,000.00) 

4,725.00 

 

 Transfer Tax - County -($630,000.00) 

693.00 

 

 

 

 

 

 Disbursements Paid 

 

 

 Miscellaneous Disbursement 

 

 

 Ten-X Transaction Fee (Inv. 36R234J2) to Ten-X 

30,000.00 

 

 Commission (Inv. 1790-275225) to Colliers International 

Detroit, LLC 

30,000.00 

 

 Legal Fees (Inv. 23-9-1) to Hugo P. Solis Law Firm 

11,000.00

Page 2

Final Settlement Statement 

 

Settlement Date: 

09/08/2023 

File No: 

3020-1183901 

Officer: 

Jamie Lipman/EJ

Page 3

DocuSign Envelope

Page 4

C

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

401 E 5th St 

401 E 5th St, Pinconning, MI 48650 

For Sale/Lease 

Secondary Uses: Manufacturing 

Lease Rate 

$2 SF/year 

Available SF 

229,779 SF 

Sale Price 

$2,500,000 

Price Per SF 

$10.9/SF 

Building Size 

229,779 SF 

Office SF 

9,000 SF 

Warehouse SF 

224,279 SF 

Acres 

14.15 ac 

Zoning 

Industrial 

Lease Type 

NNN 

Tax Year (Actual) 

2025 

Signage 

On Building 

Building Name 

T™S 

Building Class 

Cc 

Year Built 

1946 

Parking Spaces 

135 

Nearest MSA 

Bay City 

Tax ID Number 

180-P10-003-001-00 & 180-026-200-630-00 

Property Use Type 

Vacant/Owner-User 

Property Status 

Existing 

Office Ceiling Height 

8' 

Dock Number 

5 

Drive-In Number 

2 

Overhead Cranes 

4 

1 

Freight Dock Number 

Nearest Interstate 

1-75 -3 mi

Page 2

Nearest Hwy 

Power 

County 

Available 

Listed 

Updated 

Listing ID 

Parcel APN 

Contact Broker 

- 

M-13/23 - 0.5 mi 

3 Phase 

Bay 

01/08/2026 

01/16/2026 

01/16/2026 

ab103363 

180-P10-003-001-00 

Overview 

Located approximately 3 miles east of I-75 and .5 miles from US-13/23. Two floors of office space in the SW corner of 

the building of approx. 9,000 SF with the shop floor area of approx. 220,000 SF. Five interior loading docks, one freight 

dock and five grade level overhead doors. The ceiling height varies throughout the floor area from 10'-20". There are 

several cranes throughout--two 15 ton, one 10 ton, one 5 ton, one 2 ton and a few smaller ones. On site parking of

Page 3

approx. 135 spaces at the main building. A second parcel of .75 acres across the street to the south is part of the listing 

price with an 1,800 SF cold storage building and a parking lot. 

The main building is ready for occupancy with some clean up. 

Please call Sandy Covaleski at Commercial Equities for further details. 

Lease Spaces 

Name 

Rate 

SF 

Vacant 

Available Date 

Industrial/Manufacturing Opportunity 

$2 /SF/Year 

229,779 SF 

Yes 

01/01/2026 

COMMERCIAL EQUITIES 

A. 

Sandra J. Covaleski CCIM 

) 

Associate Principal Broker 

B& 

sandy@commequities.com 

QQ, 

989-684-4800 

[J 

989-450-2236 

Associate™ by Resimplifi 

| © Mapbox © OpenStreetMap © Maxar

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

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

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

_____________________________, 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v

MTT Docket No. 

 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: _____________________________________________ 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is ___real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___No. (If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

 

6. 

The property identified above is classified as _________________________ 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent’s ___ March ___ July ___December Board of Review.

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s

Page 3

MTT

Page 4

MT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

Pinconning Partners LLC

M.I.

Last Name

Pinconning Partners LLC

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

One E. 4th Street, Suite 1400

City or Town

Cincinnati

State

Ohio

ZIP Code

45202

Telephone Number

513-639-3947

Fax Number

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

ttepe@kmklaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jeff

M.I.

Last Name

Tracy

Firm Name (if any)

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46825

Telephone Number

260-637-8899

Fax Number

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

jtracy@integritytax.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]

401 E 5th Street

Pinconning

Michigan

48650

Taxing Authority (City or Township)

Township Of Pinconning (BAY)

County

Bay

If you are appealing more than one parcel, are they contiguous or adjoining? No

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

Page 2

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

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

180-P10-003-001-00

Classification of Property: Real 

Industrial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

2265000

Current Taxable Value as established by the Board of Review:

2265000

What do you believe is the

Page 3

STA

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.