Record Finder / 26-000303-TT
Michigan

Rw Gates LLC, Petitioner Vs. City Of Livonia, Respondent

Petitioner
Rw Gates LLC
Respondent
City Of Livonia

Case overview

Docket number
26-000303-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
7Order of DismissalNot recordedNot recorded03/27/2026Not recordedDownload
6Petition has been verifiedPET203/27/2026Not recordedDownload
5Amended PetitionPETNot recorded03/25/2026Not recordedDownload
4Notice of Docket Number ETNot recordedNot recorded03/25/2026Not recordedDownload
3Order Correcting DocketNot recordedNot recorded03/25/2026Not recordedDownload
2A petition was received.PETNot recorded03/17/2026Not recordedDownload
1ET Case Info SheetNot recordedNot recorded03/17/2026$250.00Download

Documents

Order_of_Dismissal.2026-03-27_08-33-47.0000.pdfRead complete document text →
Read document text excerpt

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

RW Gates LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-000303

City Of Livonia,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 26-000303

Page 2 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 27, 2026

PROOF OF SERVICE

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

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

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

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

RW Gates LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-000303

City Of Livonia,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 26-000303

Page 4 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX

Page 6

MTT

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

Notice of Assessment.pdfRead complete document text →
Read document text excerpt

Page 1

— 

Questions regarding the-Notice-of Assessment; Taxable Valuation;-and-Preperty-Classification-may-be directed-to-the Following: 

——— 

a 

re SE rosea, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

30703 

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 

5 

CITY OF LIVONIA 

PARCE 

= SEMPER. 

DEPARTMENT OF ASSESSMENT 

33000 CIVIC CENTER DRIVE 

102 01 0001 000 

LIVONIA, MI 48154-5474 

TEMP-RETURN SERVICE REQUESTED 

PROPERTY ADDRESS: 

31376 INDUSTRIAL 

OWNER! 

N NA 

: 

'S NAME & ADDRESS/PERSON 

NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

30703 

Ax kkk kX **AUTO**5-DIGIT 

48150 

T48 

Pl 

### 

RW GATES LLC 

31376 INDUSTRIAL RD 

LIVONIA, 

MI 

48150-2034 

.00% 

LO 

| EYEE 

PEE 

FT 

EY LLL 

PU LLP 

Ee 

EL 

| Ee 

LEGAL DESCRIPTION: 

26A1 MERRIMAN ROAD INDUSTRIAL SUB T1SR9E L88 P25 26 WCR LOT 1 

B 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION: 

201 

Commercial 

The 

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

2026) 

PRIOR AMOUNT 

CURRENT TENTATIVE 

a 

year by approximately: 

$9228 

YEAR: 

2025 

AMOUNT YEAR: 

592g 

CURRENT YEAR 

1. TAXABLE VALUE: 

167,812 

323,600 

155,788 

2. ASSESSED VALUE: 

295,500 

323,600 

28,100 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

205.500 

323.600 

28.100 

5. There WAS or WAS NOT a transfer of ownership on this property in 2025 

WAS 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

Name: 

LINDA GOSSELIN 

Phone: 

734-466-2220 

Email Address: 

ASSESSOR@LIVONIA.GOV 

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

APPEALS TO THE MARCH BOARD OF REVIEW ARE BY APPOINTMENT ONLY OR YOU MAY SUBMIT YOUR APPEAL BY MAIL. 

PLEASE CALL 734-466-2220 

MARCH 

9TH 10TH 12TH 

MARCH 

11TH 

MARCH 

13TH 

9:00 AM TO 4:00 PM 

5:00 PM TO 9:00 PM 

9:00 AM TO 12:00 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.

Tax Tribunal Amendment .pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN TAX TRIBUNAL 

Docket No. 26-000303 

Amended Petition (Correcting Petitioner Name) 

The original petition was submitted under an incorrect name. 

The correct legal owner of the property is RW Gates, LLC, and the petitioner name should 

be updated accordingly. 

This amendment is to correct the petitioner name only. All other information in the original 

petition remains unchanged. 

Respectfully submitted, 

Colin W. Gates

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.

ET_Notice_of_Docket_Number.2026-03-25_15-30-14.0000.pdfRead complete document text →
Read document text excerpt

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

RW Gates LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000303

City Of Livonia, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: March 25, 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.

Order_Correcting_Docket.2026-03-25_15-26-26.0000.pdfRead complete document text →
Read document text excerpt

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

Colin W Gates, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

 MTT Docket No. 26-000303 

,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Colin Gates. The documentation filed with the petition indicates, however, 

that the record owner of the property and proper petitioner in this matter is RW Gates 

LLC. The docket should therefore be corrected to reflect the same, with the originally 

listed Petitioner as the authorized representative. The noted error is properly corrected 

under the misnomer doctrine.1 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: March 25, 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

1 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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.

Notice of Assessment.pdfRead complete document text →
Read document text excerpt

Page 1

— 

Questions regarding the-Notice-of Assessment; Taxable Valuation;-and-Preperty-Classification-may-be directed-to-the Following: 

——— 

a 

re SE rosea, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

30703 

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 

5 

CITY OF LIVONIA 

PARCE 

= SEMPER. 

DEPARTMENT OF ASSESSMENT 

33000 CIVIC CENTER DRIVE 

102 01 0001 000 

LIVONIA, MI 48154-5474 

TEMP-RETURN SERVICE REQUESTED 

PROPERTY ADDRESS: 

31376 INDUSTRIAL 

OWNER! 

N NA 

: 

'S NAME & ADDRESS/PERSON 

NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

30703 

Ax kkk kX **AUTO**5-DIGIT 

48150 

T48 

Pl 

### 

RW GATES LLC 

31376 INDUSTRIAL RD 

LIVONIA, 

MI 

48150-2034 

.00% 

LO 

| EYEE 

PEE 

FT 

EY LLL 

PU LLP 

Ee 

EL 

| Ee 

LEGAL DESCRIPTION: 

26A1 MERRIMAN ROAD INDUSTRIAL SUB T1SR9E L88 P25 26 WCR LOT 1 

B 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION: 

201 

Commercial 

The 

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

2026) 

PRIOR AMOUNT 

CURRENT TENTATIVE 

a 

year by approximately: 

$9228 

YEAR: 

2025 

AMOUNT YEAR: 

592g 

CURRENT YEAR 

1. TAXABLE VALUE: 

167,812 

323,600 

155,788 

2. ASSESSED VALUE: 

295,500 

323,600 

28,100 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

205.500 

323.600 

28.100 

5. There WAS or WAS NOT a transfer of ownership on this property in 2025 

WAS 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

Name: 

LINDA GOSSELIN 

Phone: 

734-466-2220 

Email Address: 

ASSESSOR@LIVONIA.GOV 

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

APPEALS TO THE MARCH BOARD OF REVIEW ARE BY APPOINTMENT ONLY OR YOU MAY SUBMIT YOUR APPEAL BY MAIL. 

PLEASE CALL 734-466-2220 

MARCH 

9TH 10TH 12TH 

MARCH 

11TH 

MARCH 

13TH 

9:00 AM TO 4:00 PM 

5:00 PM TO 9:00 PM 

9:00 AM TO 12:00 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.

09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.b1453090-464c-487d-a49c-7efc283c9d9a.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

Colin 

M.I.

Last Name

Gates

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

31376 Industrial

City or Town

Livonia

State

Michigan

ZIP Code

48150

Telephone Number

6073518638

Fax Number

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

cgates@mastercraftcoatings.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Colin

M.I.

W

Last Name

Gates

Firm Name (if any)

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

31376 Industrial

City or Town

Livonia

State

Michigan

ZIP Code

48150

Telephone Number

607-351-8638

Fax Number

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

cgates@mastercraftcoatings.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

Michigan

Taxing Authority (City or Township)

City Of Livonia (WAYNE)

County

Wayne

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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values, Uncapping of Taxable Value

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

102010001000

Classification of Property: Real 

Commercial

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

323600

Current Taxable Value as established by the Board of Review:

323600

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

490000

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

245000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

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

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

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Colin Gates

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.