Prime Storage Hoover Rd Warren LLC Petitioner Vs. City Of Warren 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 SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Prime Storage Hoover Rd Warren 

LLC,

Petitioner,

v

 

 

City Of Warren,

Respondent.

 MTT Docket No. 26-001021

Please be advised that 26-001021 has been placed on a two-week Prehearing General 

Call commencing September 16, 2027. Unless ordered otherwise, parties will be 

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

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

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

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

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

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

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

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

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

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

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

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

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

covered by the order will not be published.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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website.

Page 2

MTT Docket No. 26-001021

Page 2 of 3

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

website for more information.

IT IS ORDERED that the parties shall:

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

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

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

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

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

by May 20, 2027. Valuation disclosures will not be admitted into evidence unless 

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

except upon a finding of good cause by the Tribunal.

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

Statements by May 20, 2027. Witnesses, with the exception of rebuttal witnesses, will 

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

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

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

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

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

May 20, 2027, which means all discovery has been requested, all Motions to Compel 

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

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

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

during “Pre-Valuation Disclosure” discovery.

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

September 16, 2027, which means all discovery has been requested, all Motions to 

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

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

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

on the opposing party’s Prehearing Statement.

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

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

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

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

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Page 3

MTT Docket No. 26-001021

Page 3 of 3

Entered: October 16, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND

Page 5

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Prime Storage Hoover Rd Warren LLC., 

 

 

 

Petitioner, 

 

v 

 

City of Warren, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-001021 

 

_____________________________________________________________________________/ 

 

MICHELLE (MIKKI) M. SILVEY (P69494) 

ALEX MORSE 

DUCHARME, MCMILLEN, 

& ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467 

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, City of Warren, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Respondent admits the allegations in Paragraph 3. 

4. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations set forth in Paragraph 4 and, therefore, leaves Petitioner to its proofs.

Page 2

2

5. 

Respondent admits the allegations in Paragraph 5. 

6. 

Respondent admits no protest was made but neither admits nor denies the necessity 

of such a protest as the General Property Tax Act speaks for itself 

7. 

Respondent admits the allegations in Paragraph 7. 

8. 

Respondent admits the allegations in Paragraph 8. 

9. 

Respondent admits the allegations in Paragraph 9. 

10. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations set forth in Paragraph 10 and, therefore leaves Petitioner to its proofs. 

11. 

Respondent acknowledges the issues raised by Petitioner in Paragraph 11 but denies 

that those issues have merit and further denies that Petitioner is entitled to any relief. 

12. 

Respondent acknowledges Petitioner’s identification of the 2026 tax year as being 

at issue but denies any issue with the identified tax year. 

13. 

The values for the property identified above as established by Respondent’s 2026 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$7,562,480 

$3,781,240 

$3,781,240 

14. 

Respondent contends that the values for tax year 2026 are as follows: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$7,562,480 

$3,781,240 

$3,781,240 

15. 

The values in dispute are as follows: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$0 

$0 

$0 

16. 

Respondent denies the allegations in Paragraph 16, including subparagraphs (a)-

(d), 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 of true cash value

Page 3

3

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. 

17. 

Respondent acknowledges the relief requested by Petitioner in the final paragraph 

of the Petition but denies that Petitioner is entitled to the requested relief due to the statements in 

the above Paragraphs. 

 

WHEREFORE, Respondent, City of Warren, 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 (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: September 8, 2026 

 

 

 

(248) 731-3089 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, City of Warren, 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).

Page 4

4

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of Respondent or 

its agents. 

5. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the 

respective assessments appearing on the roll, and also fails to allege specific and sufficient facts 

to support its allegations that the property’s taxable value is improper. 

7. 

Petitioner asks the Tribunal to grant it preference by application of a self-chosen 

method of assessment contrary to the intent, purpose and law of this State. 

8. 

Petitioner, in essence, asks the Tribunal to grant it an illegal preference by 

application of a method of assessment different from that employed in the assessment of other 

properties in Respondent’s taxing unit. 

9. 

Petitioner, in essence, seeks by petition to challenge the process of county and state 

equalization as to which it has no legal standing and cannot maintain a cause of action. 

10. 

Any decrease in the value of

Page 5

5

12.

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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. 26-001021

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Warren (MACOMB)

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

Laura

M.I.

M

Last Name

Halahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road

Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302-2073

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Laura M. Hallahan

/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

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

TTRES MI WYOMING BANEBERRY AVE LLC. 

Petitioner, 

MTT DOCKET NO. 26-001012-TT 

City of Wyoming 

Respondent. 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 11*" day of 

August 2026 she served a copy of the Petition upon the following persons by placing same 

in an envelope properly addressed to each via USPS first class thereon: 

Lisa Posthumus Lyons 

Wyoming City School District 

Kent County Clerk 

Jennifer Lewis, School Board Secretary 

300 Monroe Avenue NW 

3575 Gladiola SW 

Grand Rapids, MI 49503 

Wyoming, MI 49519 

Megan VanHoose 

Michigan State Treasurer 

Kent County Equalization Director 

Department of Treasury 

300 Monroe Avenue NW 

Treasury Building 

County Administration Building 

430 West Allegan 

Grand Rapids, MI 49503 

Lansing, MI 48922 

Micke ((0 Se) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

TTRES MI WYOMING BANEBERRY AVE LLC. 

) 

) 

) 

Petitioner, 

) 

MTT DOCKET NO. 26-001012-TT 

) 

City of Wyoming, 

) 

) 

) 

Respondent. 

) 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 11" day of 

August 2026 she served a copy of the Petition upon the following persons by placing same 

in an envelope properly addressed to each via certified mail thereon: 

Phillip Wall 

City of Wyoming Assessor 

1155 - 28th Street SW 

Wyoming, MI 49509 

Kelli VandenBerg 

City of Wyoming Clerk 

1155 

- 28th Street SW 

Wyoming, MI 49509 

ic 

((0 & 

Mica (0 

0) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

TTRES MI WYOMING BANEBERRY AVELLC 

| 

MTT Docket No. 26-001012 

pT 

Petitioner, 

v 

City of Wyoming 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260 

msilvey@dmainc.com 

amorse@dmainc.com 

cbeckner@dmainc.com 

AMENDED ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 41-21-06-600-020 

2. 

The property identified above is real 

x 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal. 

5. 

The property identified above is classified as 201 Commercial-Improved

Page 4

MTT Docket No. 26-001012 

pp 

Page 2 of 3 

6. 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

10. 

11. 

12. 

13. 

14. 

15. 

Board of Review as a protest was not required. 

Kent 

The property or properties at issue are in 

County. 

The property or properties’ address is: 

4111 64th St SW, Wyoming, MI 49418 

The assessment(s) at issue were established by the: City of Wyoming 

Petitioner’s legal residence or principal office address is: 

901 Wabash Ave, Ste 300, Terre Haute, IN 47807 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2026. 

The values for the property identified above as established by Respondent’s 2026 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2026 

$65,647,000 

$32,823,500 

$32,823,500 

Petitioner contends the values for tax year 2026 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2026 

$48,000,000 

$24,000,000 

$24,000,000 

The values in contention for tax year 2026 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2026 

$17,647,000 

$8,823,500 

$8,823,500

Page 5

MTT Docket No. 26-001012 

pp 

Page 3 of 3 

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

collected are invalid because: 

(a) The assessment, including state equalized and/or taxable value, exceeds the amount 

permitted by the Michigan Constitution and applicable statutes; 

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

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

applicable statutes; 

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

(d) The assessment otherwise violates Petitioner’s rights. 

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and 

enter an order reducing the 2026 true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Mic 

(lo & 

1 

( 

Dated: 

CC ,2026 

By: 

~~ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner's Representative

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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: 26-001021

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: SCANNED TREES MI Wyoming Baneberry Ave - Wyoming 26-001012

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

__________________________________________, 

MTT Docket No. 26-_____

_-TT 

Petitioner, 

v 

__________________________________________, 

Respondent. 

______________________________/ 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260

msilvey@dmainc.com

amorse@dmainc.com

cbeckner@dmainc.com

______________________________/ 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. Property Parcel No.: ________________________________

2. The property identified above is _________________.

3. Only one parcel of property is the subject of this appeal.

4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the

subject of this appeal.

5. The property identified above is classified as ___________________________________.

Page 2

MTT Docket No. 26-______

-TT

Page 2 of 3 

6.

July, or December

Board of Review as a protest was not required.

7. The property or properties at issue are in ________________ County.

8.

is:

______________________________________________________________________.

9. The assessment(s) at issue were established by the: _____________________________.

10.

______________________________________________________________________.

11. This appeal involves issues relating to 

values and uniformity.

12. The tax year at issue is: 2026.

13.

2026 Board

of Review are:

Tax 

Year 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2026 

14. Petitioner contends the values for tax year 2026 are no more than the following:

Tax 

Year 

True Cash 

Value 

State Equalized

Value 

Taxable 

Value 

2026 

15. The values in contention for tax year 2026 are:

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2026

Page 3

MTT Docket No. 26-_____

_-TT 

Page 3 of 3 

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

collected are invalid because:

(a) The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

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

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

applicable statutes;

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

(d)

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and 

enter an order reducing the 2026 true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: __________ ___, 2026

By: 

______________________________

Michelle (Mikki) M. Silvey (P69494)

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

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

Prime Storage Hoover Rd Warren LLC

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

395 Broadway

City or Town

Saratoga

State

New York

ZIP Code

12866

Telephone Number

9174887825

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

msilvey@dmainc.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

DuCharme, McMillen & Associates

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

917-488-7825

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

msilvey@dmainc.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]

27900 Hoover

Warren

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48093

Taxing Authority (City or Township)

City Of Warren (MACOMB) 

County

Macomb

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:

12-13-14-301-016

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:

7562480

Current Taxable Value as established by the Board of Review:

3781240

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

3750000

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

1875000

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

1875000

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/ Michelle (Mikki) M. Silvey

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051585597002

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

Prime Storage Hoover Rd Warren LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001021

City Of Warren, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: July 13, 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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

__________________________________________, 

MTT Docket No. 26-_____

_-TT 

Petitioner, 

v 

__________________________________________, 

Respondent. 

______________________________/ 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260

msilvey@dmainc.com

amorse@dmainc.com

cbeckner@dmainc.com

______________________________/ 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. Property Parcel No.: ________________________________

2. The property identified above is _________________.

3. Only one parcel of property is the subject of this appeal.

4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the

subject of this appeal.

5. The property identified above is classified as ___________________________________.

Page 2

MTT Docket No. 26-______

-TT

Page 2 of 3 

6.

July, or December

Board of Review as a protest was not required.

7. The property or properties at issue are in ________________ County.

8.

is:

______________________________________________________________________.

9. The assessment(s) at issue were established by the: _____________________________.

10.

______________________________________________________________________.

11. This appeal involves issues relating to 

values and uniformity.

12. The tax year at issue is: 2026.

13.

2026 Board

of Review are:

Tax 

Year 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2026 

14. Petitioner contends the values for tax year 2026 are no more than the following:

Tax 

Year 

True Cash 

Value 

State Equalized

Value 

Taxable 

Value 

2026 

15. The values in contention for tax year 2026 are:

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2026

Page 3

MTT Docket No. 26-_____

_-TT 

Page 3 of 3 

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

collected are invalid because:

(a) The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

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

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

applicable statutes;

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

(d)

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and 

enter an order reducing the 2026 true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: __________ ___, 2026

By: 

______________________________

Michelle (Mikki) M. Silvey (P69494)

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

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

Prime Storage Hoover Rd Warren LLC

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

395 Broadway

City or Town

Saratoga

State

New York

ZIP Code

12866

Telephone Number

9174887825

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

msilvey@dmainc.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

DuCharme, McMillen & Associates

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

917-488-7825

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

msilvey@dmainc.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]

27900 Hoover

Warren

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48093

Taxing Authority (City or Township)

City Of Warren (MACOMB) 

County

Macomb

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:

12-13-14-301-016

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:

7562480

Current Taxable Value as established by the Board of Review:

3781240

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

3750000

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

1875000

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

1875000

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/ Michelle (Mikki) M. Silvey

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051585597002

Supporting Waiver Documents:

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