Pt2 LLC, Petitioner V Township Of Meridian, 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

PT2 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002002

Township Of Meridian,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: September 15, 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

PT2 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002002

Township Of Meridian,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: September 15, 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 

LANSING 

DIRECTOR 

PT2LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002002 

Township of Merdlan 

, 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. 

Petitioner wishes to withdraw its appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

Good cause exisls lo grant withdrawal because Petitioner has determined that it no 

longer wishes to pursue the appeal and respectfully requests that the Tribunal dismiss 

the above-captioned matter. 

3. 

Respondent has no objection to Petitioner's request to withdraw the appeal. 

p 

. The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and 

dismiss the above-captioned docket. 

/ dip 

aig las 

Petitioner/Representative (sign here) 

Date 

Beran) 

Hoittaod 

[Print/type name of person signing] 

Ad fos, U YomadTad 

9/15/2026 

Respondent/flepresentative (sign here) 

Date 

Ashley Winstead 

[Print/type name of person signing] 

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

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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: 25-002002

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Joint

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: Joint Motion to Withdraw Appeal

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARING & RULES 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

 

 

PT2 LLC, 

Petitioner 

 

v 

MOAHR Docket No. 25-002002 

 

Meridian Township, 

Respondent. 

 

PROOF OF SERVICE 

 

Ashley J. Winstead states that on August 25, 2026 she served a copy of Respondent’s 

Property Tax Appeal supporting documents and this Proof of Service upon the following via 

email: 

 

 

Bethany M McMillan 

 

Attorney for DTN Management 

 

bmcmillan@dtnmgt.com 

 

 

Brian Holland 

 

DTN Management 

 

bholland@dtnmgt.com 

 

 

I declare that the statements above are true to the best of my information, knowledge and 

belief. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ashley J. Winstead

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

ARCHIVED

*** Information herein deemed reliable but not guaranteed***

INGHAM

County:

MERIDIAN TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

33-02-02-17-379-010

912,886C

1,020,300

713,600

306,700

2022

1,013,430C

1,148,900

820,300

328,600

2023

1,064,101C

1,224,300

851,900

372,400

2024

1,097,088C

1,243,700

871,300

372,400

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit PM24-0949, Issued 11/20/2024: REPLACE FURNACE (RTU)

CHUNGS TAEKWONDO 

SUITE 190- EAST OAK 

Work Description for Permit PM24-0863, Issued 10/25/2024: THE LOCAL EPICUREAN

SUITE 100

GAS PINPE FOR WATER HEATER

Work Description for Permit PM24-0786, Issued 09/26/2024: DUCT ALTERATIONS -

INSPECTIONS 

Work Description for Permit PP24-0290, Issued 08/20/2024: SUITE 100

PLUMBING WORK- UNDERGROUND, ROUGH AND FINAL 

Work Description for Permit PE24-0422, Issued 08/15/2024: SUITE 100

THE LOCAL EPICUREAN

REMODEL

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

Commercial Local Cost Land Improvements

Description Rate Size % Good Arch Mult Cash Value

 PARKING LOT / SQ. FT 2.52 38000 28 100 26,813

 Total Estimated Land Improvements True Cash Value = 26,813

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

RATE TABLE $8.50/SF 87631 SqFt 8.50000 100 744,864

 2.01 Total Acres Total Est. Land Value = 744,864

Land Value Estimates for Land Table 2010A.2010A GRAND RIVER RETAIL

INT 05/08/2019 PICTURE

BAL 01/23/2001 NEW CONSTR

D/C 12/30/1988 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

X

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

 

X

X

X

X

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Meridian, County

of Ingham, Michigan

Comments/Influences

M17-29-2 COM @ THE S 1/4 COR. SEC. 17 -N

0 DEG 14'W, 113.83 FT. ON NS 1/4 LN. TO

S'LY LN. GRAND RIVER AVE. -N 68 DEG 36'W,

ON R/W 860.35 FT. TO THE POB. -S 07 DEG

25'W, 225.54 FT. -W 197.58 FT. -N 57.61

FT. -W 136.20 FT. -N 88 FT. -N 21 DEG

24'E, 205 FT. TO S'LY R/W LN. -S 68 DEG

36'E, ON R/W 309.4 FT. TO THE POB. SEC 17

T4NR1W 1.9 AC M/L

Tax Description

PT2 LLC

2502 LAKE LANSING ROAD - SUITE C

LANSING MI 48912

Owner's Name/Address

2843 GRAND RIVER AVE

Property Address

PP24-0290

08/20/2024

Commercial

2025 Est TCV 2,487,452 TCV/TFA: 115.36

PM24-0786

09/26/2024

Commercial

MG: 

PM24-0863

10/25/2024

Gas Pipe

P.R.E. 0% 

PM24-0949

11/20/2024

Furnace

School: OKEMOS PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: C-2

Class: COMMERCIAL-IMPROVE

0.0

REALTOR

03-ARM'S LENGTH

WD

01/01/1984

140,000

GREINER/GEISENHAVER

EYDE CONST CO

100.0

BUYER/SELLER

2901-0263

03-ARM'S LENGTH

WD

05/16/2001

2,380,000

EAST OAK ASSOCIATES LLC

EAST OAK SQUARE ASSOCIATES

100.0

DEED

3166-1129

03-ARM'S LENGTH

WD

05/03/2005

2,983,000

PT2 LLC

EAST OAK ASSOCIATES LLC

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/18/2025

Page 2

ARCHIVED

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 33-02-02-17-379-010, Land Image

Printed on

09/18/2025

Parcel 

Number: 

33-02-02-17-379-010, 

Land 

Image 

Printed 

on 

09/18/2025 

17-379-010 

[i] 

Subject Site 

2.01ac 

Cue 

Mo 

88.00 

Due 

Ww 

136,20 

Cuz M 

57.& 

Cue W 

197.58 

Sketch by Apex Sketch 

*** 

Information herein 

deemed reliable 

but 

not guaranteed***

Page 3

ARCHIVED

Bsmnt Insul.

 

Thickness

 

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

 X Steel Joists, Steel Deck, Gypsum 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

X

X

 

 

 

Flex Conduit

Rigid Conduit

Armored Cable

Non-Metalic

Bus Duct

 

X

 

 

 

Few

Average

Many

Unfinished

Typical

 

X

 

 

 

Few

Average

Many

Unfinished

Typical

 

X

 

 

 

Fixtures:

Outlets:

 (11) Electric and Lighting:

 X Typical, Retail Stores, Class C,D

 X Zoned A.C., Warm and Cooled Air

Hand Fired

Boiler

 

 

Coal

Stoker

 

 

Gas

Oil

X

 

 (10) Heating and Cooling:

 (9) Sprinklers:

 X Typical, Retail Stores

Urinals

Wash Bowls

Water Heaters

Wash Fountains

Water

Page 4

ARCHIVED

*

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Page 1

ARCHIVED

Valuation Report

DB:

Meridian Township 2025

09/18/2025

12:48 PM

 1,243,700 1,243,700 1,243,700 1,097,088 1,097,088 0

2025 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 19,400 0 0 32,987 0

2025 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 1,224,300 1,224,300 1,224,300 1,064,101 3.10

2024 Assessed MBOR S.E.V. Base for Cap C.P.I.

Est. TCV/Total Floor Area = 115.36, Most recent sale 05/03/2005 for 2,983,000

2025 Est. T.C.V. 33-02-02-17-379-010 = 2,487,452

% of Stmnt on Parcel: 100 Contribution to Total Parcel Cost = 2,487,452

 Income Capitalized Value (Net Income / Capitalization Rate) = 2,487,452

 Capitalization Rate = 7.00% Tax Rate = 3.48% Overall Cap. Rate = 10.48%

 Net Operating Income before Taxes or Capital Charges = 260,685

 Total Annual Operating Expenses = 65,171

Non-Itemized Expenses: 65171

Annual Operating Expenses

 Effective Gross Income = 325,856

 Vacancy & Collection Loss 7.00% = -24,527

 Gross Income (100% Occupancy + Miscellaneous) = 350,383

 @ 16.25/sq. ft. x 21562 sq. ft. = 350,383

<<<<< Income Capitalization Calculations >>>>>

Total Estimated True Cash Value of Commercial/Industrial Buildings = 1,682,774

 Replacement Cost/Floor Area= 124.71 Est. TCV/Floor Area= 78.04

ECF (2030 RESTAURANT/STRIP MALL RETAIL) 1.490 => TCV of Bldg: 1 = 1,682,774

 

 Total Depreciated Cost = 1,129,379

Eff.Age:34 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 42 /100/100/100/42.0

 Reproduction/Replacement Cost = 2,688,997

 

Total Floor Area: 21,562 Base Cost New of Upper Floors = 2,688,997

 

Adjusted Square Foot Cost for Upper Floors = 124.71

(10) Heating system: Package Heating & Cooling Cost/SqFt: 16.98 100%

 

Base Rate for Upper Floors = 107.73

 

Overall Building Height: 14

Stories: 1 Story Height: 14 Perimeter: 802

 Class: C Quality: Average

<<<<< Calculator Cost Computations >>>>>

Costs are taken from the Shopping Centers - Neighborhood cost schedules.

 

Description of Occupancy: EAST OAK SQUARE NBH CENTER

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1988

 Total Estimated Land Improvements True Cash Value = 26,813

 PARKING LOT / SQ. FT 2.52 38000 28 100 26,813

Description Rate Size % Good Arch Mult Cash Value

Commercial Local Cost Land Improvements

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 2.01 Total Acres Total Est. Land Value = 744,864

RATE TABLE $8.50/SF 87631 SqFt 8.50000 100 744,864

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 2010A.2010A GRAND RIVER RETAIL

Map #: MERIDIAN TOWNSHIP EAST LANSING, MI 48823 

Property Class: 201 2843 GRAND RIVER AVE 

33-02-02-17-379-010 2025 Est. T.C.V. PT2 LLC

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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: 25-002002

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Documentation

Attachment File Name: 2025 Valuation Report

Document Type: Documentation

Attachment File Name: 2025 Record Card

Document Type: Proof of Service: Misc Documents

Attachment File Name: PT2 LLC POS 8-25-2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

PT2 LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002002

Township Of Meridian, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

September 15, 2026 

HEARING TIME:

1:00 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

857254294 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-002002

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year

Page 3

MTT

Page 4

MTT

Page 5

STAT

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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

PT2 LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002002

Township Of Meridian,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-002002

Page 2 of 6

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

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

PT2 LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002002

Township Of Meridian,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be

Page 4

MTT

Page 5

S

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002002

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Meridian (INGHAM)

First Name

Ashley

M.I.

Last Name/Company Name/Unit of Government

Winstead

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

5151 Marsh Rd

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

517-853-4404

Fax Number

E-mail Address

winstead@meridian.mi.us

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

Ashley

M.I.

Last Name

Winstead

Firm Name (if any)

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

5151 Marsh Road

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

5178534404

Fax Number

E-mail Address

winstead@meridian.mi.us

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

There were no losses or additions calculated for this parcel on the 2025 assessment roll. The 2025 Assessed Value exceeds the Capped Value therefore the 2025 

Taxable Value was adjusted by the Inflation Rate Multiplier of 1.031 (3.1%) as set in statute in MCL 211.34d.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

33-02-02-17-379-010

Classification of Property:

Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

1243700

Current Taxable Value as established by the BOR:

1097088

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

2487400

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

1243700

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

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

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

PT2 LLC

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

2502 Lake Lansing Road

Suite C

City or Town

Lansing

State

Michigan

ZIP Code

48912

Telephone Number

5173715300

Fax Number

5173715356

E-mail Address

bholland@dtnmgt.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

C

Last Name

Holland

Firm Name (if any)

DTN Management Co.

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

2502 Lake Lansing Rd, Ste C

City or Town

Lansing

State

Michigan

ZIP Code

48912

Telephone Number

517-371-5300

Fax Number

517-371-5356

E-mail Address 

bmcmillan@dtnmgt.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

2843 Grand River Avenue

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

East Lansing

Michigan

48823

Taxing Authority (City or Township)

Township Of Meridian (INGHAM)

County 

Ingham

Section 4: Issues Being Appealed (check all that apply)

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Uncapping of real property in excess of limits as described in the Headlee Act.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 33-02-02-17-379-010

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

1243700

Current Taxable Value as established by the BOR:

1097088

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

2487400 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

1243700

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

1037656

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

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

Page 4

STATE

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

PT2 LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002002

Township Of Meridian,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 8, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

PT2 LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002002

Township Of Meridian,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 8, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Wigan Department of Treasury. 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

as 

‘This form is issued under the autharity of P A. 206 of 1893, Sec. 211.24 (c) and Sec 211.34c, as amended. 

This is 

a model assessment notice to be used by the local assessor 

FROM: ASSESSING DEPARTMENT 

PARCEL IDENTIFICATION 

MERIDIAN TOWNSHIP 

PARCEL NUMBER: 

33-02-02-17-379-010 

5151 MARSH ROAD 

OKEMOS MI 48864 

PROPERTY ADDRESS: 

2843 GRAND RIVER AVE 

_— 

EAST LANSING, MI 48823 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

os) 

9% Exempt As "Homeowners Principal Residence": 

00% 

+44 *RUTOX*ALL FOR AADC 488 

9% Exempt As "Qualified Agricultural Property": 

00% 

Ce LANSING 

RD STE 

C 

% Exempt As "MBT Industrial Personal’: 

00% 

LANSING, 

MI 48912-3661 

% Exempt As "MBT Commercial Personal”: 

00% 

[LL] {1 

CELT EY LE PY EY LLC 

PTA RL 

ee 

LT LB 

Exempt As "Qualified Forest Property": 

ol Yes 

[X] 

No 

Exempt As "Development Property": 

[JYes 

[XI 

No 

LEGAL DESCRIPTION: 

M17-29-2 COM @ THE S 1/4 COR. SEC. 17 -N 0 DEG 14'W, 113.83 FT. ON NS 1/4 LN. TO S'LY LN. GRAND RIVER AVE. -N 68 DEG 

36'W, ON R/W 860.35 FT. TO THE FOB. -S 07 DEG 25'W, 225.54 FT. -W 197.58 FT. -N 57.61 FT. -W 138.20 FT. -N'88 FT. -N 21 DEG 

24'E, 205 FT. TO S'LY R/W LN. -S 68 DEG 36'E, ON R/W 309.4 FT. TO THE POB. SEC 17 TANR1W 1.9 AC M/L 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION: 

201 

Commercial 

The change in taxable value will increase/decrease your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

hy 

. 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

year by approximately: 

$2299 

YEAR: 

2024 

YEAR: 

2025 

CURRENT YEAR 

TAXABLE VALUE: 

1,064,101 

1,097,088 

32,987 

2. ASSESSED VALUE: 

1,224,300 

1,243,700 

19,400 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

Bn; 

4. STATE EQUALIZED VALUE (SEV): 

1,224,300 

1,243,700 

19,400 

5. There WAS or WAS NOT a transfer of ownership on this property in 2024 

WAS NOT 

6. Assessor Change Reason: 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: 

Name: 

Phone: 

Email Address: 

ASHLEY J WINSTEAD 

517-853-4400 

PROPERTYREVIEW@MERIDIAN.MI.US 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL MEET AT THE MERIDIAN TOWNSHIP MUNICIPAL BUILDING, 5151 MARSH ROAD, OKEMOS, MI 

48864 ON MONDAY, 3/10/2025, FROM 2 PM TO 5 PM & 6 PM TO 9 PM; TUESDAY, 3/11/2025, FROM 9 AM TO 12 NOON & 

1 PM 

TO 4 PM; AND WEDNESDAY, 3/12/2025, FROM 9 AM TO 12 NOON. PLEASE CONTACT OUR OFFICE FOR AN APPOINTMENT BY 

4 PM ON TUESDAY, 3/11/2025. WRITTEN APPEALS MUST BE RECEIVED BEFORE 12 NOON ON WEDNESDAY, 3/12/2025.

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

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

PT2 LLC

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

2502 Lake Lansing Road

Suite C

City or Town

Lansing

State

Michigan

ZIP Code

48912

Telephone Number

5173715300

Fax Number

5173715356

E-mail Address

bholland@dtnmgt.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

C

Last Name

Holland

Firm Name (if any)

DTN Management Co.

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

2502 Lake Lansing Rd, Ste C

City or Town

Lansing

State

Michigan

ZIP Code

48912

Telephone Number

517-371-5300

Fax Number

517-371-5356

E-mail Address 

bmcmillan@dtnmgt.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

2843 Grand River Avenue

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

East Lansing

Michigan

48823

Taxing Authority (City or Township)

Township Of Meridian (INGHAM)

County 

Ingham

Section 4: Issues Being Appealed (check all that apply)

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Uncapping of real property in excess of limits as described in the Headlee Act.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 33-02-02-17-379-010

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

1243700

Current Taxable Value as established by the BOR:

1097088

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

2487400 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

1243700

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

1037656

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

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

Page 4

STATE

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.