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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Order of Dismissal | Not recorded | Not recorded | 03/27/2026 | Not recorded | Download |
| 6 | Petition has been verified | PET | 2 | 03/27/2026 | Not recorded | Download |
| 5 | Amended Petition | PET | Not recorded | 03/25/2026 | Not recorded | Download |
| 4 | Notice of Docket Number ET | Not recorded | Not recorded | 03/25/2026 | Not recorded | Download |
| 3 | Order Correcting Docket | Not recorded | Not recorded | 03/25/2026 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 03/17/2026 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 03/17/2026 | $250.00 | Download |
Documents
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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
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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
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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
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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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX
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MTT
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— 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
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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
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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
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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).
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— 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
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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.)
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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?
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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
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