Shelby Parkway Development Company LLC Petitioner Vs. Township Of Shelby 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

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

ORDER OF PROCEDURE

Shelby Parkway Development 

Company LLC,

Petitioner,

v

 

 

Township Of Shelby,

Respondent.

 MTT Docket No. 26-001184

Please be advised that 26-001184 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covered by the order will not be published.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.

Page 2

MTT Docket No. 26-001184

Page 2 of 3

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

website for more information.

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” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing

Page 3

MTT

Page 4

STATE

Page 5

M

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

Shelby Parkway Development Company LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001184

Township Of Shelby,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on September 8, 2026, 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: /s/ Patricia L. Halm

Entered: October 12, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Shelby Parkway Development Company LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001184

Township Of Shelby,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on September 8, 2026, 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: /s/ Patricia L. Halm

Entered: October 12, 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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Shelby Parkway Development Company LLC, 

Petitioner, 

v. 

Shelby Charter Township, 

Michigan Tax Tribunal 

Docket No. 26 - 001184 

Parcel No. 23-07-14-101-026 

Respondent. 

 

_____________________________________________________________________________/ 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

Shelby Parkway Development Company LLC, Petitioner, by and through its representatives, 

Deloitte Tax LLP, hereby petitions this Honorable Tribunal as follows: 

1.

This Petition is being timely filed in advance of the May 31, 2026 filing deadline.

2.

Petitioner if filing directly with the Michigan Tax Tribunal.

3.

Shelby Parkway Development Company LLC (hereinafter “Petitioner”) is a

taxpayer/party in interest in this matter and is located at 3920 Magazine Street, New

Orleans, LA 70115.

4.

Shelby Charter Township (hereinafter “Respondent”), is the opposite party in this

matter and is located at 52700 Van Dyke Ave, Shelby Township, MI 48316.

5.

The controversy at issue relates to Petitioner’s real property located at 51786 Shelby

Parkway, Shelby Township, MI 48315.

6.

The property is located in Macomb County and the school districts of Utica

Community Schools, Macomb Intermediate School District and Macomb

Community College.

7.

The Respondent levies and collects the property taxes on the subject property.

8.

The property parcel number is 23-07-14-101-026. The property is classified as

Industrial Real Property. Petitioner’s property is presently used for Industrial

purposes.

Page 2

9.

If more than 1 parcel is under appeal, are the properties contiguous?

___Yes ___No _X__N/A 

10. This matter involves issues relating to the True Cash and Taxable Values for the parcel

referenced above for the 2026 tax year.

11. Respondent assigned the following 2026 True Cash, State Equalized and Taxable Values:

True Cash 

State Equalized Taxable 

Parcel 

Roll 

Value 

Value 

 Value 

23-07-14-101-026

Ad Valorem 

$7,904,400 

$3,952,200 

 $3,838,412 

12. Petitioner contends that the 2026 True Cash, State Equalized and Taxable Values for the

subject property are:

True Cash 

State Equalized Taxable 

Parcel 

Roll 

Value 

Value 

 Value 

23-07-14-101-026

Ad Valorem 

$5,912,702 

$2,956,351 

 $2,956,351 

13. The values in dispute are:

True Cash 

State Equalized Taxable 

Parcel 

Roll 

Value 

Value 

 Value 

23-07-14-101-026

Ad Valorem 

$1,991,698 

$995,849 

 $882,061 

14. The 2026 values imposed on Petitioner’s property, and the taxes to be levied and

collected thereon, are invalid and unlawful as they exceed the amount allowed by

Michigan Law and the Michigan Constitution and do not reflect the true cash value of the

property.

15. Petitioner requests that the Tribunal enter an order reducing the 2026 values from those

established by Respondent to those contended by Petitioner, and order refunds

attributable to the reductions, with interest, as provided by the Tax Tribunal Act.

___________________________________ 

Mr. Edward U. Blanchard 

Mr. Tyler Walsh 

Representatives for Petitioner 

Deloitte Tax, LLP 

2200 Ross Ave., Suite 1600 

Dallas, TX 75201 

Office (313) 597-4765

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Shelby Parkway Development Company LLC, 

Petitioner, 

Michigan Tax Tribunal 

v. 

Property Tax Petition 

Shelby Charter Township, 

Respondent. 

 

_____________________________________________________________________________/ 

PROOF OF SERVICE 

I, Edward U. Blanchard, representative for Petitioner, being duly sworn, deposes and says that 

on __June 29th, 2026__ I served a copy of the Petition relative to the above captioned matter 

upon: 

Mr. Matthew Schmidt 

Mr. Stanley Grot 

City Assessor 

City Clerk 

Shelby Township 

Shelby Township 

Township Hall Lower-Level 

Township Hall Lower Level 

52700 Van Dyke Ave 

 

52700 Van Dyke Ave 

Shelby Township, MI 48316 

Shelby Township, MI 48316 

via certified mail, return receipt requested, with proper postage affixed thereto; and 

Kelli Rankin 

Secretary 

County Equalization Department 

Utica Community Schools 

Macomb County 

11303 Greendale 

1 S Main, 6th Floor 

Sterling Heights, MI, 48312 

Mount Clemens, MI, 48043 

Anthony G. Forlini 

State Treasurer 

County Clerk 

 

Michigan Department of Treasury 

Macomb County 

430 West Allegan 

40 N. Main St 

Lansing, MI 48922 

Mount Clemens, MI, 48043 

via first class mail. 

_____________________________ 

Mr. Edward U. Blanchard

Mr. Tyler Walsh 

Representatives for Petitioner 

Deloitte Tax, LLP 

2200 Ross Ave., Suite 1600 

Dallas, TX 75201 

Office (313) 597-4765

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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: 26-001184

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: Shelby Parkway Development Docket No. 26-001184

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Shelby Parkway Development Company LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001184

Township Of Shelby,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions 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.1 

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: /s/ Patricia L. Halm

Entered: September 8, 2026

1 “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. 

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).

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MTT Docket No. 26-001184

Page 2 of 2

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

Shelby Parkway Development Company LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001184

Township Of Shelby,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions 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.2 

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: /s/ Patricia L. Halm

Entered: September 8, 2026

2 “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. 

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

Page 4

MTT

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Page 1

KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

SHELBY PARKWAY DEVELOPMENT 

COMPANY LLC, 

 

 

Petitioner, 

 

 

 

 

 

 

 

 

MTT Docket No. 26-001184 

vs. 

 

 

 

 

 

 

 

 

Parcel No. 23-07-14-101-026 

CHARTER TOWNSHIP OF SHELBY, 

 

Respondent. 

_____________________________________________________________________________/ 

DELOITTE TAX, LLP 

EDWARD U. BLANCHARD 

TYLER WALSH 

Representatives for Petitioner 

2200 Ross Ave., Suite 1600 

Dallas, TX 75201 

(313) 597-4765 

KIRK, HUTH, LANGE & BADALAMENTI, PLC 

ROSEMARY V. DAVIS (P47336) 

ROBERT S. HUTH, JR. (P42531) 

Attorneys for Respondent 

19500 Hall Road, Suite 100 

Clinton Township, MI 48038 

(586) 412-4900 

rdavis@kirkhuthlaw.com 

_____________________________________________________________________________/ 

 

RESPONDENT’S ANSWER TO PETITION 

 

 

NOW COMES the Respondent, CHARTER TOWNSHIP OF SHELBY, by and through 

its attorneys, KIRK, HUTH, LANGE & BADALAMENTI, PLC, and for its Answer to Petition, 

states as follows: 

1. 

Answering Paragraph 1, Respondent lacks knowledge or information sufficient to 

form a belief as to the truth of the allegations set forth therein and therefore leaves Petitioner to its 

strict proofs. 

2. 

Answering Paragraph 2, Respondent lacks knowledge or information sufficient to 

form a belief as to the truth of the allegations set forth therein and therefore leaves Petitioner to its 

strict proofs.

Page 2

2 

S:\S\Shelby\Tax Tribunals\Shelby Parkway 26-001184\Answer to Petition Aff Defs & POS.doc 

KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . 

3. 

Answering Paragraph 3, Respondent lacks knowledge or information sufficient to 

form a belief as to the truth of the allegations set forth therein and therefore leaves Petitioner to its 

strict proofs. 

4. 

Answering Paragraph 4, Respondent admits the allegations contained therein. 

5. 

Answering Paragraph 5, Respondent admits the allegations contained therein. 

6. 

Answering Paragraph 6, Respondent admits the allegations contained therein. 

7. 

Answering Paragraph 7, Respondent admits the allegations contained therein. 

8. 

Answering Paragraph 8, Respondent admits the allegations contained therein. 

9. 

Answering Paragraph 9, Respondent admits the allegations contained therein. 

10. 

Answering Paragraph 10, Respondent lacks knowledge or information sufficient to 

form a belief as to the truth of the allegations set forth therein and therefore leaves Petitioner to its 

strict proofs. 

11. 

Answering Paragraph 11, Respondent admits the allegations contained therein. 

12. 

Answering Paragraph 12, Respondent denies the allegations contained therein for 

the reason they are untrue. 

13. 

Answering Paragraph 13, Respondent lacks knowledge or information sufficient to 

form a belief as to the truth of the allegations set forth therein and therefore leaves Petitioner to its 

strict proofs. 

14. 

Answering Paragraph 14, Respondent denies the allegations contained therein for 

the reason they are untrue. 

15. 

Answering Paragraph 15, Respondent requests that the Tribunal deny the relief 

requested and uphold the assessment issued.

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3 

S:\S\Shelby\Tax Tribunals\Shelby Parkway 26-001184\Answer to Petition Aff Defs & POS.doc 

KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . 

Respondent reserves the right to amend this Answer to include any additional defenses or 

information that may become known to Respondent during the course of this proceeding. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss 

Petitioner’s Petition and grant any further relief that this Tribunal deems appropriate and just. 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

KIRK, HUTH, LANGE & BADALAMENTI, PLC 

 

 

 

 

 

 

 

 

/s/Rosemary V. Davis 

 

 

 

 

 

 

 

 

 

ROSEMARY V. DAVIS (P47336) 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

19500 Hall Road, Ste. 100 

 

 

 

 

 

 

Clinton Township, MI 48038 

 

 

 

 

 

 

(586) 412-4900 

 

Dated: August 25, 2026

Page 4

4 

S:\S\Shelby\Tax Tribunals\Shelby Parkway 26-001184\Answer to Petition Aff Defs & POS.doc 

KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . 

AFFIRMATIVE DEFENSES 

 

 

Respondent, CHARTER TOWNSHIP OF SHELBY, through its attorneys, KIRK, HUTH, 

LANGE & BADALAMENTI, PLC, files the following Affirmative Defenses: 

1. 

Petitioner has failed to allege specific and sufficient facts upon which the mode and 

method of appraising property fail to conform with mode and method applied to all other properties 

in the community. 

2. 

Petitioner has failed to show that any fact other than 50 percent was applied to the 

true cash value of the property. 

3. 

Petitioner is asking this Honorable Tribunal to make an underassessment based upon 

an arbitrary basis. 

4. 

A levy of all taxes are required to be made based upon the assessment of 50 percent 

of true cash value as ultimately determined by the process of county and state equalization. 

5.

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5

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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. 26-001184

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Shelby (MACOMB)

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

Rosemary

M.I.

V.

Last Name

Davis

Firm Name (if any)

Kirk, Huth, Lange & Badalamenti, PLC

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

19500 Hall Road

Ste. 100

City or Town

Clinton Township

State

 Michigan

ZIP Code

48038

Telephone Number

586-412-4900

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

rdavis@kirkhuthlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Rosemary V. Davis

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

Shelby Parkway Development Company LLC, 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

 

Michigan Tax Tribunal 

 

 

 

 

 

 

 

 

 

v. 

 

 

 

 

 

 

 

Docket No. 26 - ____ 

 

 

 

 

 

 

 

Shelby Charter Township, 

 

 

 

 

Parcel No. 23-07-14-101-026 

 

Respondent. 

 

 

 

 

 

 

 

 

 

_____________________________________________________________________________/ 

 

 

 

 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

Shelby Parkway Development Company LLC, Petitioner, by and through its representatives, 

Deloitte Tax LLP, hereby petitions this Honorable Tribunal as follows: 

 

1. This Petition is being timely filed in advance of the May 31, 2026 filing deadline. 

 

2. Petitioner if filing directly with the Michigan Tax Tribunal. 

 

3. Shelby Parkway Development Company LLC (hereinafter “Petitioner”) is a 

taxpayer/party in interest in this matter and is located at 3920 Magazine Street, New 

Orleans, LA 70115. 

 

4. Shelby Charter Township (hereinafter “Respondent”), is the opposite party in this 

matter and is located at 52700 Van Dyke Ave, Shelby Township, MI 48316. 

 

5. The controversy at issue relates to Petitioner’s real property located at 51786 Shelby 

Parkway, Shelby Township, MI 48315. 

 

6. The property is located in Macomb County and the school districts of Utica 

Community Schools, Macomb Intermediate School District and Macomb 

Community College. 

 

7. The Respondent levies and collects the property taxes on the subject property. 

 

8. The property parcel number is 23-07-14-101-026. The property is classified as 

Industrial Real Property. Petitioner’s property is presently used for Industrial 

purposes.

Page 2

9. If more than 1 parcel is under appeal, are the properties contiguous? 

___Yes ___No _X__N/A 

 

 

10. This matter involves issues relating to the True Cash and Taxable Values for the parcel 

referenced above for the 2026 tax year. 

 

11. Respondent assigned the following 2026 True Cash, State Equalized and Taxable Values: 

 

 

 

 

 

 

True Cash 

State Equalized Taxable 

Parcel 

 

Roll 

 

Value 

Value 

 Value 

 

23-07-14-101-026 

Ad Valorem 

$7,904,400 

$3,952,200 

 $3,838,412 

 

 

12. Petitioner contends that the 2026 True Cash, State Equalized and Taxable Values for the 

subject property are: 

 

True Cash 

State Equalized Taxable 

Parcel 

 

Roll 

 

Value 

Value 

 Value 

 

23-07-14-101-026 

Ad Valorem 

$5,912,702 

$2,956,351 

 $2,956,351 

 

13. The values in dispute are: 

 

 

 

 

 

 

True Cash 

State Equalized Taxable 

Parcel 

 

Roll 

 

Value 

Value 

 Value 

 

23-07-14-101-026 

Ad Valorem 

$1,991,698 

$995,849 

 $882,061 

 

14. The 2026 values imposed on Petitioner’s property, and the taxes to be levied and 

collected thereon, are invalid and unlawful as they exceed the amount allowed by 

Michigan Law and the Michigan Constitution and do not reflect the true cash value of the 

property. 

 

15. Petitioner requests that the Tribunal enter an order reducing the 2026 values from those 

established by Respondent to those contended by Petitioner, and order refunds 

attributable to the reductions, with interest, as provided by the Tax Tribunal Act. 

 

___________________________________ 

Mr. Edward U. Blanchard 

Mr. Tyler Walsh 

 

Representatives for Petitioner 

 

Deloitte Tax, LLP 

 

 

2200 Ross Ave., Suite 1600 

 

Dallas, TX 75201 

 

 

Office (313) 597-4765

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

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

Shelby Parkway Development Company LLC

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

3920 Magazine Street

City or Town

New Orleans

State

Michigan

ZIP Code

70115

Telephone Number

504-866-7300

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

Gordo@ghkinc.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Edward

M.I.

U.

Last Name

Blanchard

Firm Name (if any)

Deloitte Tax LLP

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

2200 Ross Ave, Ste 1600

City or Town

Dallas

State

Texas

ZIP Code

75201

Telephone Number

313-597-4765

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

edblanchard@deloitte.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]

51786 Shelby Parkway

Shelby Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48315

Taxing Authority (City or Township)

Township Of Shelby (MACOMB) 

County

Macomb

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:

23-07-14-101-026

Classification of Property: Real (check one)

Industrial (check one)

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

3952200

Current Taxable Value as established by the Board of Review:

3838412

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

5912702

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

2956351

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/ Tyler Walsh

Payment Information

Amount: 0

Success: False

Message: UNKNOWN

Waiver Code:

Transaction Number: UNKNOWN

Supporting Waiver Documents:

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

Shelby Parkway Development Company LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001184

Township Of Shelby, 

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: July 9, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

Shelby Parkway Development Company LLC, 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

 

Michigan Tax Tribunal 

 

 

 

 

 

 

 

 

 

v. 

 

 

 

 

 

 

 

Docket No. 26 - ____ 

 

 

 

 

 

 

 

Shelby Charter Township, 

 

 

 

 

Parcel No. 23-07-14-101-026 

 

Respondent. 

 

 

 

 

 

 

 

 

 

_____________________________________________________________________________/ 

 

 

 

 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

Shelby Parkway Development Company LLC, Petitioner, by and through its representatives, 

Deloitte Tax LLP, hereby petitions this Honorable Tribunal as follows: 

 

1. This Petition is being timely filed in advance of the May 31, 2026 filing deadline. 

 

2. Petitioner if filing directly with the Michigan Tax Tribunal. 

 

3. Shelby Parkway Development Company LLC (hereinafter “Petitioner”) is a 

taxpayer/party in interest in this matter and is located at 3920 Magazine Street, New 

Orleans, LA 70115. 

 

4. Shelby Charter Township (hereinafter “Respondent”), is the opposite party in this 

matter and is located at 52700 Van Dyke Ave, Shelby Township, MI 48316. 

 

5. The controversy at issue relates to Petitioner’s real property located at 51786 Shelby 

Parkway, Shelby Township, MI 48315. 

 

6. The property is located in Macomb County and the school districts of Utica 

Community Schools, Macomb Intermediate School District and Macomb 

Community College. 

 

7. The Respondent levies and collects the property taxes on the subject property. 

 

8. The property parcel number is 23-07-14-101-026. The property is classified as 

Industrial Real Property. Petitioner’s property is presently used for Industrial 

purposes.

Page 2

9. If more than 1 parcel is under appeal, are the properties contiguous? 

___Yes ___No _X__N/A 

 

 

10. This matter involves issues relating to the True Cash and Taxable Values for the parcel 

referenced above for the 2026 tax year. 

 

11. Respondent assigned the following 2026 True Cash, State Equalized and Taxable Values: 

 

 

 

 

 

 

True Cash 

State Equalized Taxable 

Parcel 

 

Roll 

 

Value 

Value 

 Value 

 

23-07-14-101-026 

Ad Valorem 

$7,904,400 

$3,952,200 

 $3,838,412 

 

 

12. Petitioner contends that the 2026 True Cash, State Equalized and Taxable Values for the 

subject property are: 

 

True Cash 

State Equalized Taxable 

Parcel 

 

Roll 

 

Value 

Value 

 Value 

 

23-07-14-101-026 

Ad Valorem 

$5,912,702 

$2,956,351 

 $2,956,351 

 

13. The values in dispute are: 

 

 

 

 

 

 

True Cash 

State Equalized Taxable 

Parcel 

 

Roll 

 

Value 

Value 

 Value 

 

23-07-14-101-026 

Ad Valorem 

$1,991,698 

$995,849 

 $882,061 

 

14. The 2026 values imposed on Petitioner’s property, and the taxes to be levied and 

collected thereon, are invalid and unlawful as they exceed the amount allowed by 

Michigan Law and the Michigan Constitution and do not reflect the true cash value of the 

property. 

 

15. Petitioner requests that the Tribunal enter an order reducing the 2026 values from those 

established by Respondent to those contended by Petitioner, and order refunds 

attributable to the reductions, with interest, as provided by the Tax Tribunal Act. 

 

___________________________________ 

Mr. Edward U. Blanchard 

Mr. Tyler Walsh 

 

Representatives for Petitioner 

 

Deloitte Tax, LLP 

 

 

2200 Ross Ave., Suite 1600 

 

Dallas, TX 75201 

 

 

Office (313) 597-4765

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

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

Shelby Parkway Development Company LLC

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

3920 Magazine Street

City or Town

New Orleans

State

Michigan

ZIP Code

70115

Telephone Number

504-866-7300

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

Gordo@ghkinc.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Edward

M.I.

U.

Last Name

Blanchard

Firm Name (if any)

Deloitte Tax LLP

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

2200 Ross Ave, Ste 1600

City or Town

Dallas

State

Texas

ZIP Code

75201

Telephone Number

313-597-4765

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

edblanchard@deloitte.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]

51786 Shelby Parkway

Shelby Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48315

Taxing Authority (City or Township)

Township Of Shelby (MACOMB) 

County

Macomb

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:

23-07-14-101-026

Classification of Property: Real (check one)

Industrial (check one)

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

3952200

Current Taxable Value as established by the Board of Review:

3838412

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

5912702

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

2956351

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/ Tyler Walsh

Payment Information

Amount: 0

Success: False

Message: UNKNOWN

Waiver Code:

Transaction Number: UNKNOWN

Supporting Waiver Documents:

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.