Michigan

Sg Elms LLC - Loa Petitioner Vs. Township Of Meridian Respondent

Petitioner: Sg Elms LLC - Loa
Respondent: Township Of Meridian

Case overview

Docket number: 26-001134-TT
Status: Ready Sched Prehearing Date Certain
CaseType: ET Property
Division: ET
County: Ingham
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
8	Prehearing General Call	Not recorded	Not recorded	10/16/2026	Not recorded	Download
7	Answer was received	RESP	Not recorded	08/20/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
6	Proof of Service of Misc Documents was received.	Not recorded	Not recorded	08/20/2026	Not recorded	Download
5	Appearance	Not recorded	Not recorded	08/20/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	07/23/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	Not recorded	1	07/23/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	07/23/2026	Not recorded	Download
1	A petition was received.	Not recorded	Not recorded	05/19/2026	$400.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Prehearing_General_Call.2026-10-16_13-22-22.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

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

ORDER OF PROCEDURE

SG Elms LLC - LOA,

Petitioner,

Township Of Meridian,

Respondent.

MTT Docket No. 26-001134

Please be advised that 26-001134 has been placed on a two-week Prehearing General

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website.

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

website for more information.

Page 2

MTT Docket No. 26-001134

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

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

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

except upon a finding of good cause by the Tribunal.

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

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

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

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

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

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

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

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

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

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

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

during “Pre-Valuation Disclosure” discovery.

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

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

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

by that date. “Post-Valuation Disclosure”

Page 3

MTT

Page 4

STATE

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Answer Aff Def & POS - 26-001134.pdfRead complete document text →

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Page 1

1 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_______________________________________ 

 

SG ELMS LLC - LOA, 

 

 

 

 

Petitioner, 

 

v 

 

MERIDIAN TOWNSHIP, 

 

 

 

 

Respondent. 

MTT Docket No. 26-001134 

 

Parcel No. 33-02-02-20-203-012 

 

 

 

______________________________________/ 

 

Brian Thomas 

Integrity Tax Consulting 

Representative for Petition 

6615 Brotherhood Way 

Fort Wayne, IN 46825 

(260) 637-8699 

bthomas@integritytax.com 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, MI 48864 

Tel: (517) 381-0100 

Fax: (517) 381-5051 

rbower@fsbrlaw.com 

_______________________________________/ 

 

 

ANSWER TO ENTIRE TRIBUNAL 

PROPERTY TAX PETITION 

 

 

Respondent, MERIDIAN TOWNSHIP, by and through its counsel, FAHEY SCHULTZ 

BURZYCH RHODES PLC, hereby answers Petitioner’s Entire Tribunal Property Tax Petition as 

follows: 

 

1. 

Property Parcel No: 33-02-02-20-203-012 (If more than one parcel is at issue, 

attach a completed Multiple Parcel Petition Form addressing all other parcels at 

issue.) 

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph.

Page 2

2 

 

 

2. 

The property identified above is X real 

personal. 

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph. 

 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? 

Yes 

No. (If no, separate Petitions are required for each non- 

contiguous parcel.) 

 

ANSWER: N/A (left blank on petition). 

 

4. 

Are all of the parcels of personal property located on a parcel of real property under 

appeal? 

Yes 

No. (If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under appeal.) 

 

ANSWER: N/A (left blank on petition). 

 

5. 

If parcels of personal property are under appeal, when were the personal property 

statements filed by parcel number (attach additional page if necessary): 

 

 

 

ANSWER: N/A (left blank on petition). 

 

6. 

The property identified above is classified as 201 Commercial Improved

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph. 

 

7. 

If the assessment or assessments at issue were protested, the protest was made to 

Respondent’s 

March 

July 

December Board of Review. 

 

ANSWER: N/A (left blank on petition). 

 

8. 

If a protest was required and no protest was made, list the separate and specific facts 

upon which Petitioner relies to invoke the Tribunal’s authority over the assessment 

or assessments at issue (attach additional page if necessary): 

 

 

 

ANSWER: N/A (left blank on petition).

Page 3

3 

 

 

9. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 of 

the tax year involved), list the separate and specific facts upon which Petitioner relies 

to invoke the Tribunal’s authority over the assessment or assessments at issue 

(attach additional page if necessary): 

 

 

 

ANSWER: N/A (left blank on petition). 

 

10. 

The 

property 

or 

properties 

at 

issue 

are 

located 

in 

Ingham 

County. The property or properties’ address is: 

 

2703 Grand River Ave. 

East Lansing, MI 48823 

 

ANSWER: Respondent admits the allegations contained in the above 

paragraph. 

 

11. 

The assessment or assessments at issue were established by the (applicable local 

governmental unit): Meridian Township

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph. 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

SG Elms LLC 

763 Shadow Bay Way 

Osprey, FL 34229 

 

ANSWER: Respondent states that it is without sufficient knowledge or 

information upon which to form a belief as to the truth of the allegation, which 

is therefore deemed denied, leaving Petitioner to its proofs. 

 

13. 

This appeal involves issues relating to the (check all that are applicable): 

 X 

the property or properties’ true cash and taxable values 

 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? 

Yes 

No 

 

uniformity of the property or properties’ assessment 

 

the property or the properties’ exemption from ad valorem taxation under 

MCL

Page 4

4 

 

 

ANSWER: Respondent states that the legal conclusions require no answer, and 

to the extent that an answer may be required, neither admits nor denies the 

allegations contained in the above paragraph and leaves

Page 5

Page 6

STATE

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001134

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Meridian (INGHAM)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Ross

M.I.

K

Last Name

Bower II

Firm Name (if any)

Fahey Schultz Burzych Rhodes PLC

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

4151 Okemos Road

City or Town

Okemos

State

 Michigan

ZIP Code

48864

Telephone Number

517-381-0100

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

rbower@fsbrlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Ross K. Bower II

/s/

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Proof of Service 26-001134.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_______________________________________ 

 

SG ELMS LLC - LOA, 

 

 

 

 

Petitioner, 

 

v 

 

MERIDIAN TOWNSHIP, 

 

 

 

 

Respondent. 

MTT Docket No. 26-001134 

 

Parcel No. 33-02-02-20-203-012 

 

 

 

______________________________________/ 

 

Brian Thomas 

Integrity Tax Consulting 

Representative for Petition 

6615 Brotherhood Way 

Fort Wayne, IN 46825 

(260) 637-8699 

bthomas@integritytax.com 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, MI 48864 

Tel: (517) 381-0100 

Fax: (517) 381-5051 

rbower@fsbrlaw.com 

_______________________________________/ 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on August 20, 2026 she served a copy of Appearance and this 

Proof of Service, upon the following via first class mail: 

 

 

Brian Thomas 

Integrity Tax Consulting 

6615 Brotherhood Way 

Fort Wayne, IN 46825 

 

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

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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Appearance 26-001134.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_______________________________________ 

 

SG ELMS LLC - LOA, 

 

 

 

 

Petitioner, 

 

v 

 

MERIDIAN TOWNSHIP, 

 

 

 

 

Respondent. 

MTT Docket No. 26-001134 

 

Parcel No. 33-02-02-20-203-012 

 

 

 

______________________________________/ 

 

Brian Thomas 

Integrity Tax Consulting 

Representative for Petition 

6615 Brotherhood Way 

Fort Wayne, IN 46825 

(260) 637-8699 

bthomas@integritytax.com 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, MI 48864 

Tel: (517) 381-0100 

Fax: (517) 381-5051 

rbower@fsbrlaw.com 

_______________________________________/ 

 

APPEARANCE 

 

FAHEY SCHULTZ BURZYCH RHODES PLC, hereby enters its Appearance on behalf 

of Respondent, MERIDIAN TOWNSHIP, in the above-entitled matter. 

 

 

 

 

 

Dated: August 20, 2026 

Respectfully submitted, 

 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

 

 

By: __________________________________ 

 Ross K. Bower II (P70574) 

 4151 Okemos Road 

 Okemos, MI 48864 

 (517) 381-0100

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001134

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: Appearance 26-001134

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service 26-001134

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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26-001134 NOTICE OF DOCKET AND POS.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

SG Elms LLC - LOA,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001134

Township Of Meridian,

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 Tribunals rules.

By: Tribunal Clerk

Entered: July 23, 2026

PROOF OF SERVICE

1 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

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SG Elms LLC -LOA 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No, pe” d-0013 

Meridian Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 33-02-02-20-203-012 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is _v 

real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ____ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4, 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201 Commercial Improved 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W, OTTAWA ST., LANSING, MI 48933 

- 517-335-8760 

PO BOX 30232, LANSING, Mi 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 3

MTT Docket No.-#a 6 = O50 [134 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Ingham 

County. The 

property or properties’ address is: 

2703 Grand River Ave. 

East Lansing, MI 48823 

The assessment or assessments at issue were established by the (applicable

Page 4

MTT

Page 5

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001134

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: 26-001134 NOTICE OF DOCKET AND POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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2026 MTT Petition_2703 Grand River Ave_33-02-02-20-203-012.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

Property Parcel No: _____________________________________________

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

Form addressing all other parcels at issue.)

The property identified above is ___real ___personal.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.)

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

The property identified above is classified as _________________________

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

n/a

Meridian Township

SG Elms LLC - LOA

33-02-02-20-203-012

201 Commercial Improved

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

n/a

Ingham

2703 Grand River Ave.

East Lansing, MI 48823

Meridian Township

SG Elms LLC

763 Shadow Bay Way

Osprey, FL 34229

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15.

If more than the current tax year is being appealed, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior

tax year or years (attach additional page if necessary):

16.

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

Board of Review are:

Tax Year

True Cash Value

Assessed Value

Taxable Value

17.

Petitioner contends that the values for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

18.

The values in dispute for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

19.

Petitioner requests the following relief (attach additional page if necessary):

20.

List the separate and specific facts upon which Petitioner relies to support the

relief requested (attach additional page if necessary):

n/a

2026

2254800

1127400

1127400

2026

1700000

850000

850000

2026

554800

277400

277400

We respectfully request that the taxable value and assessed value be corrected to $850000 with the true cash 

value $1700000. 

The subject property is a car wash building. Review of this type building as

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46815

Telephone Number

2606378899

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

tbeerman@integritytax.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

Last Name

Thomas

Firm Name (if any)

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46815

Telephone Number

2602061843

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

tbeerman@integritytax.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

2703 Grand River Ave

East Lansing

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48823

Taxing Authority (City or Township)

Township Of Meridian (INGHAM) 

County

Ingham

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33-02-02-20-203-012

Classification of Property: Real (check one)

Commercial (check one)

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

1127400

Current Taxable Value as established by the Board of Review:

1127400

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

1700000

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

850000

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

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian Thomas

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051986177720

Supporting Waiver Documents:

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