Rt&T Properties LLC Petitioner V City Of Owosso 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 

RT&T Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002305 

 

City of Owosso, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002305 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By

 

 

Entered: July 16, 2025 

sy 

 

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

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

RT & T Properties LLC 

LANSING 

DIRECTOR 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002300 

Traninfo:qe0e 

 26035285-1 

07/09/25 

City of Owosso 

, 

Chkft: 

£413 HE 

- 

Respondent(s) 

1D: 

NORMAN SHINKLE | 

9300 

- BY 

I< <n >I" 

J 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

x oR 0H 

- I 

(VALUATION) 

Se ouaBaS + 

I 

1. 

The subject property is in Shiawassee 

County. 

2. 

Parcel Number: 78-050-652-001-003-00 

4. 

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

Form addressing all other parcels at issue.) 

. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$26,300 

$26,300 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2925 

$13,500 

$6,750 

$6,750 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

op 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

RT & T Properties LLC 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002305 

City of Owosso 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Shiawassee 

County. 

2. 

Parcel Number: 78-050-660-016-001-00 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2025 

$71,000 

$71,000 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$110,000 

$55,000 

$55,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 3

MTT Docket No. 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

a 

of Petitioner's by? 

Ya or, if none, Petitioner: 

Printed Name: Norman D. Shinkle 

— 

G=15- ZS 

Date: 

Signature of Respondent's authorized representative: 

ED 

VA 

Printed Name: Michael Dowler 

Date: 

b-2a572025

Page 4

Norman D. Shinkle 

Attorney at Law 

2683 Donna Drive, Williamston, Michigan 

48895 

Ph. 517-655-5992 normshinkle@gmail.com 

June 25, 2025 

Samantha M. Welton, Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Dear Ms. Welton, 

MTT#’s 25-002300, 25-002302, 25-002304, 25-002305 

Enclosed please find four stipulated Motions for Entry of Consent Judgments for 

the above docket numbers. 

Also enclosed is a motion fee check for $100.00 ($25.00 for each). 

Thank you. 

Respectful 

yy 

4 

Norman D. Shinkle 

cc. Michel Dowler, Respondent Assessor

Page 5

alt 

ly lf 

ssf ig ey 

PLACE STICKER AT TOP OF ENVELOPE TO THE RIGHT 

OF THE RETURN ADDRESS, FOLD AT DOTTED LINE 

CERTIFIED MAIL 

7022 0410 0000 2980 3341 

HAIMA 

Ih 

[| => 

ll 

= 

48909 

RDC 99 

Samantha M. 

Michigan Tax

P.O. Box 3023

Lansing, MI

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

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

RT & T Properties LLC 

LANSING 

DIRECTOR 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002300 

Traninfo:qe0e 

 26035285-1 

07/09/25 

City of Owosso 

, 

Chkft: 

£413 HE 

- 

Respondent(s) 

1D: 

NORMAN SHINKLE | 

9300 

- BY 

I< <n >I" 

J 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

x oR 0H 

- I 

(VALUATION) 

Se ouaBaS + 

I 

1. 

The subject property is in Shiawassee 

County. 

2. 

Parcel Number: 78-050-652-001-003-00 

4. 

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

Form addressing all other parcels at issue.) 

. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$26,300 

$26,300 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2925 

$13,500 

$6,750 

$6,750 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

op 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

RT & T Properties LLC 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002305 

City of Owosso 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Shiawassee 

County. 

2. 

Parcel Number: 78-050-660-016-001-00 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2025 

$71,000 

$71,000 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$110,000 

$55,000 

$55,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 3

MTT Docket No. 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

a 

of Petitioner's by? 

Ya or, if none, Petitioner: 

Printed Name: Norman D. Shinkle 

— 

G=15- ZS 

Date: 

Signature of Respondent's authorized representative: 

ED 

VA 

Printed Name: Michael Dowler 

Date: 

b-2a572025

Page 4

Norman D. Shinkle 

Attorney at Law 

2683 Donna Drive, Williamston, Michigan 

48895 

Ph. 517-655-5992 normshinkle@gmail.com 

June 25, 2025 

Samantha M. Welton, Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Dear Ms. Welton, 

MTT#’s 25-002300, 25-002302, 25-002304, 25-002305 

Enclosed please find four stipulated Motions for Entry of Consent Judgments for 

the above docket numbers. 

Also enclosed is a motion fee check for $100.00 ($25.00 for each). 

Thank you. 

Respectful 

yy 

4 

Norman D. Shinkle 

cc. Michel Dowler, Respondent Assessor

Page 5

alt 

ly lf 

ssf ig ey 

PLACE STICKER AT TOP OF ENVELOPE TO THE RIGHT 

OF THE RETURN ADDRESS, FOLD AT DOTTED LINE 

CERTIFIED MAIL 

7022 0410 0000 2980 3341 

HAIMA 

Ih 

[| => 

ll 

= 

48909 

RDC 99 

Samantha M. 

Michigan Tax

P.O. Box 3023

Lansing, MI

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

RT&T Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002305

City Of Owosso,

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. 25-002305

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: July 11, 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

RT&T Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002305

City Of Owosso,

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

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 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

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

 

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

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

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

 

 

 

 

RT&T Properties LLC

25-002305

City of Owosso

Michael Dowler

June 18, 2025

Anwser

Norm Shinkle

normshinkle@gmail.com

Michael Dowler

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

Michael L. Dowler

From:

colleenw@kentcommunications.com

Sent:

Friday, January 24, 2025 7:43 AM

To:

Michael L. Dowler

Subject:

Your Assessment Notices mailing has been delivered to the United States Postal Service.

To help 

protect your 

privacy, 

Micro so ft 

Office 

prevented 

auto matic 

download of 

this picture 

from the 

Internet. 

Dear Accounts Payable, 

 

On 01/23/2025 Kent Communications delivered your Assessment Notices mailing to the Post Office. Postage 

for this mailing is listed below. If you have any questions about this drop please contact Autumn Hoffman at 

(616) 957-2120. 

 

Mail Date: 01/23/2025 

KCI Job #: 179386 

 

Drop Name: Default Package 

Permit #: 657 

Entry Discnt

Rate Category

Quantity

Rate

Amount

Letters

5-Digit

5258

0.545 2,865.610

Letters

AADC

495

0.593

293.535

Letters

Mixed AADC

156

0.622

97.032

Totals

5909

3226.632

 

 

 

Thank you for using KCI. If you are not the person responsible for this mailing, please forward this e-mail to 

the contact person listed above. This e-mail is for notification purposes only. This is not an invoice. An invoice 

will be sent by mail in the next few days. The mailed invoice may include other miscellaneous postage not 

covered by this e-mail (for example foreign or straight first class postage).

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

Michigan Deparment of Treasury 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority 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: CITY OF OWOSSO 

PARCEL IDENTIFICATION 

MICHAEL DOWLER 

PARCEL NUMBER: 

-050-660-016-001- 

301 W MAIN ST 

78-050-660-016-001-00 

OWOSSO, MI 48867 

PROPERTY ADDRESS: 

1008 W MAIN ST 

OWOSSO, MI 48867 

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

PRINCIPAL RESIDENCE EXEMPTION 

SNYDER, TODD A 

% Exempt As "Homeowners Principal Residence": 

.00% 

110 1/2 W EXCHANGE ST 

% Exempt As "Qualified Agricultural Property": 

.00% 

OWOSSO MI 48867-2816 

% Exempt As "MBT Industrial Personal": 

.00% 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Qualified Forest Property": 

O Yes 

No 

Exempt As "Development Property": 

O Yes 

x 

No 

LEGAL DESCRIPTION: 

LOT 

1 BLK 16, AL & BO WILLIAMS ADDITION TO THE CITY OF OWOSSO L29/P499, EXC THAT PT LYG WITHIN PCL DESC AS 

BEG @ SW COR OF SEC 13 T7N R2E, TH ALG W SEC LN N03*08'32"E 11 FT, TH S86*23'20"E 308.09 FT, TH S83*12'33"E 198.31 

FT, TH S03*36'40"W 33 FT, TH N86*23'20"W 506.06 FT TO W LN SEC 24 T7N R2E, TH N03*43'08"E 33 FT TO POB 

LEGAL CORRECTED IN 2023 PER SCRIVENER'S ERROR L1245/P0480 RECORDED IN 2018 

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 

i 

. 

TENTATIVE AMOUNT 

year by approximately: 

$633 

YEAR: 

2024 

YEAR: 

2025 

PRIOR JEARTO 

1. TAXABLE VALUE: 

60,360 

71,000 

10,640 

2. ASSESSED VALUE: 

68,100 

71,000 

2,900 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

68,100 

71,000 

2,900 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS 

6. Assessor Change Reason: 

Market Adjustment 

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: 

MICHAEL DOWLER 

989-725-0530 

ASSESSING@CI.OWOSSO.MI.US 

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

APPEALS MAY BE HEARD BY APPOINTMENT AT THE MARCH BOARD OF REVIEW ON MARCH 10, 2025, 9:00-12:00 & 1:00-4:00 

OR MARCH 11, 2025, 1:00-4:00 & 6:00-9:00 IN CITY HALL COUNCIL CHAMBERS, 301 W. MAIN ST, OWOSSO, MI, 48867. PLEASE 

CALL 989-725-0530 FOR AN APPOINTMENT. APPEALS BY MAIL OR EMAIL (ASSESSING@CI.OWOSSO.MI.US) MUST BE 

RECEIVED BY MARCH 11, 2025 AT 9:00 PM.

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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002305

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Owosso (SHIAWASSEE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Michael

M.I.

Last Name

Dowler

Firm Name (if any)

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

301 W Main St

City or Town

Owosso

State

Michigan

ZIP Code

48867

Telephone Number

989-725-0532

Fax Number

E-mail Address

michael.dowler@ci.owosso.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

Assessed at 50% True Cash Value

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? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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:

050-660-016-001-00

Classification of Property:

Real 

Commercial

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

71,000

Current Taxable Value as established by the BOR:

71,000

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

142,000

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

71,000

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Michael Dowler

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

RT&T Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002304

City Of Owosso,

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 June 06, 2025, 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 16, 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

RT&T Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002304

City Of Owosso,

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 June 06, 2025, 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 16, 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

RECEIVED 

JUN 1 0 2025 

Norman D. Shinkle 

MICHIGAN TAX TRIBUNAL 

Attorney at Law 

2683 Donna Drive, Williamston, Michigan 

48895 

Ph. 517-655-5992 normshinkle@gmail.com 

June 6, 2025 

Samantha M. Welton, Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Dear Ms. Welton, 

Re. Default of Five Small Claim Petitions 

using two docket MTT No. 25-002300 (02) 

Enclosed please find five Small Claim Petitions that were filed on April 29. 2025 

and four were Defaulted on June 6, 2025. The reason was that the internet form was 

not used. Two Docket numbers were used for the four Defaults; 002300 for two and 

002302 for two. I am not sure which Docket number goes to which Petition. 

I will assume a fifth one is on the way. 

Please find enclosed the five Petitions using the internet form. 

A $250 filing fee was filed for each on April 29, 2025. 

1 will wait to receive the correct Docket numbers. 

Thank you. 

Respectfully, 

yy a/ 9/4 

Norman D. Shinkle

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

First Name 

MI. 

Last Name/Company Name 

RT & T Properties LLC 

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

110 % W. Exchange Street 

Clty or Town 

State 

ZIP Code 

Owosso 

Mil 

48867 

Telephone Number 

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

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

First Name 

Ml. 

Last Name 

Norman 

D. 

Shinkle 

Firm Name {if any) 

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

2683 Donna Drive 

City or Town 

State 

ZIP Code 

Williamston 

Mi 

48895 

Telephone Number 517 655-5992 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

normshinkle@gmail.com 

Section 3: Subject Property information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [7] ves* 

[7] nNo** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

1008 W Main Street, Owosso, MI 48867

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[4 True Cash and Taxable Value 

[0 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The reason for appeal is that the subject property may well be assessed at more than 

50% of fair market value. This property was recently transferred to Petitioner from a 

probated estate. The Taxable Value was uncapped with the new assessment/taxable 

value in question. The subject has economic obsolescence as it sat empty for several 

months with Petitioner receiving about $1 per square foot per month for rent. Petitioner 

has met with Respondent and will attempt to settle this prior to hearing. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? O Yes 

No 

If Yes, check which BOR you attended AND attach the BOR decision: [] March 

[J July 

[] December 

If No, check the applicable reason(s): 

Not required to

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

RT&T Properties LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002305

City Of Owosso,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this Order. Small Claims answer forms 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: June 6, 2025

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 

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

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 25-002305

Page 2 of 4

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

RT&T Properties LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002305

City Of Owosso,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this Order. Small Claims answer forms 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.ii 

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: June 6, 2025

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

Page 4

MTT Docket No.

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 

MAY 06 2025 

Norman D. Shinkle 

Attorney at Law 

2683 Donna Drive, Williamston, Michigan 

48895 

Ph. 517-655-5992 normshinkle@gmail.com 

MICHIGAN TAX TRIBUNAL 

April 29, 2025 

Samantha M. Welton, Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Dear Ms. Welton, 

Five Small Claim Petitions 

Enclosed please find five Small Claim Petitions all having commercial property as 

the subject matter. All five are in the City of Owosso. 

Each Petition has a filing fee check of $250.00 attached. 

I will await the assigning of a docket number to continue. 

Thank you. 

Respectfully, ZA 

Norman D. Shinkle

Page 2

RECEIVED 

MAY 06 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

| 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

| 

MICHIGAN TAX TRIBUNAL 

| 

P.O. Box 30232 

Lansing, MI 48909 

RT & T Properties LLC 

Petitioner, 

v 

City of Owosso 

Respondent, 

265-1 

06/06/25 

00 

MOAHR # 

PETITION 

This Small Claims Petition is filed on behalf of RT & T Properties LLC, Petitioner, 

through its attorney Norman D. Shinkle, and alleges as follows: 

1. 

The Petitioner is RT & T Properties LLC, 110 2 W. Exchange Street, Owosso, MI 

48867. 

2. 

Petitioner’s attorney is Norman D. Shinkle 2683 Donna Drive, Williamston MI 

48895. Phone (517) 655-5992. Email normshinkle@gmail.com. 

3. 

The subject property’s parcel number is 78-050-660-016-001-00. The street address 

is 1008 W Main Street, Owosso, MI 48867. The taxing authority is the City of 

Owosso in Shiawassee County. 

4. 

The appeal concerns the subject's True Cash Value and Taxable Value. 

5. 

The reason for appeal is that the subject property may well be assessed at more 

than 50% of fair market value. This property was recently transferred to Petitioner 

| 

from a probated estate. The Taxable Value was uncapped with the new 

| 

assessment/taxable value in question. The subject has economic obsolescence as it 

sat empty for several months with Petitioner receiving about $1 per square foot per 

month for rent. Petitioner has met with Respondent and will attempt to settle this 

prior to hearing.

Page 3

7. The current true cash value, assessment and taxable values as established by 

Respondent are: 

_ TaxYear | TrueCashValue |AssessedValus| 

 TaxableValue 

2025 

$142,000 

$71,000 

$71,000 

Petitioner’s contentions are: 

TocYow [| Tosh Value 

| esassed Valo | Tarablo value 

2025 

$80,000 

$40,000 

$40,000 

The amount of Assessed Value in dispute is $31,000. 

8. 

The filing fee for this Petition is $250.00 and is enclosed. 

9. 

Petitioner requests that the Michigan Tax Tribunal accept this Petition and proceed 

to enter an Order affirming corrected assessments and taxable values. 

Respectfully submitted 

7 

) 

PO. vad 

2 

Norman D. Shinkle (P30349) Petitioner Attorney 

normshinkle@gmail.com 

2683 Donna Drive 

Williamston, Michigan 48895 

(517) 655-5992 

Dated: 4/29/25

Page 4

Samantha M. W

‘Michigan Tax T

P.O. Box 30232 

Lansing, MI. 48

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

RT&T Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002305

City Of Owosso,

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: June 6, 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

RT&T Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002305

City Of Owosso,

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: June 6, 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

RECEIVED 

MAY 06 2025 

Norman D. Shinkle 

Attorney at Law 

2683 Donna Drive, Williamston, Michigan 

48895 

Ph. 517-655-5992 normshinkle@gmail.com 

MICHIGAN TAX TRIBUNAL 

April 29, 2025 

Samantha M. Welton, Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Dear Ms. Welton, 

Five Small Claim Petitions 

Enclosed please find five Small Claim Petitions all having commercial property as 

the subject matter. All five are in the City of Owosso. 

Each Petition has a filing fee check of $250.00 attached. 

I will await the assigning of a docket number to continue. 

Thank you. 

Respectfully, ZA 

Norman D. Shinkle

Page 2

RECEIVED 

MAY 06 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

| 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

| 

MICHIGAN TAX TRIBUNAL 

| 

P.O. Box 30232 

Lansing, MI 48909 

RT & T Properties LLC 

Petitioner, 

v 

City of Owosso 

Respondent, 

265-1 

06/06/25 

00 

MOAHR # 

PETITION 

This Small Claims Petition is filed on behalf of RT & T Properties LLC, Petitioner, 

through its attorney Norman D. Shinkle, and alleges as follows: 

1. 

The Petitioner is RT & T Properties LLC, 110 2 W. Exchange Street, Owosso, MI 

48867. 

2. 

Petitioner’s attorney is Norman D. Shinkle 2683 Donna Drive, Williamston MI 

48895. Phone (517) 655-5992. Email normshinkle@gmail.com. 

3. 

The subject property’s parcel number is 78-050-660-016-001-00. The street address 

is 1008 W Main Street, Owosso, MI 48867. The taxing authority is the City of 

Owosso in Shiawassee County. 

4. 

The appeal concerns the subject's True Cash Value and Taxable Value. 

5. 

The reason for appeal is that the subject property may well be assessed at more 

than 50% of fair market value. This property was recently transferred to Petitioner 

| 

from a probated estate. The Taxable Value was uncapped with the new 

| 

assessment/taxable value in question. The subject has economic obsolescence as it 

sat empty for several months with Petitioner receiving about $1 per square foot per 

month for rent. Petitioner has met with Respondent and will attempt to settle this 

prior to hearing.

Page 3

7. The current true cash value, assessment and taxable values as established by 

Respondent are: 

_ TaxYear | TrueCashValue |AssessedValus| 

 TaxableValue 

2025 

$142,000 

$71,000 

$71,000 

Petitioner’s contentions are: 

TocYow [| Tosh Value 

| esassed Valo | Tarablo value 

2025 

$80,000 

$40,000 

$40,000 

The amount of Assessed Value in dispute is $31,000. 

8. 

The filing fee for this Petition is $250.00 and is enclosed. 

9. 

Petitioner requests that the Michigan Tax Tribunal accept this Petition and proceed 

to enter an Order affirming corrected assessments and taxable values. 

Respectfully submitted 

7 

) 

PO. vad 

2 

Norman D. Shinkle (P30349) Petitioner Attorney 

normshinkle@gmail.com 

2683 Donna Drive 

Williamston, Michigan 48895 

(517) 655-5992 

Dated: 4/29/25

Page 4

Samantha M. W

‘Michigan Tax T

P.O. Box 30232 

Lansing, MI. 48

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.