Shelby Parkway Development Company LLC Petitioner Vs. Township Of Shelby Respondent

Page 1

ROBERT W. KIRK * 

ROBERT 

S. HUTH, JR. 

CRAIG W. LANGE 

RAECHEL M. BADALAMENTI 

ROSEMARY V. DAVIS 

PATRICK S. MCKAY 

ELIZABETH P. MORRIS 

CHAD L. RIDDLE 

JOSEPH B. URBAN 

MITCHELL W. PAQUETTE 

RYAN M. LANXTON 

Of Counsel: 

JOHN E. FITZGERALD 

* Also Member of Florida Bar 

Clerk 

KIRKIHUTHILANGE 

¢BADALAMENTIZ 

ATTORNTAS 

AT LAW 

19500 HALL ROAD 

SUITE 100 

CLINTON TOWNSHIP, MICHIGAN 48038 

(586) 412-4900 

www.KirkHuthLaw.com 

July 13, 2026 

Dept. of Licensing & Regulatory Affairs 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Dear Clerk: 

RECEIVED 

JUL 16 204 

MICHIGAN TAX TRIBUNA| 

ELORIDA OFFICE 

4933 TAMIANI TRAIL N. 

SUITE 203 

NAPLES, FL 34103 

WRITER'S E-MAIL: rdavis@kirkhuthlaw.com 

FACSIMILE: (586) 412-4949 

Shelby Parkway Development Company LLC v. Charter Township of Shelby 

MTT Docket No. 26-001185 

Enclosed for filing please find Respondent’s Answer to Petition and Affirmative Defenses with 

Proof of Service regarding the above-referenced matter. 

Please contact me if you have any questions. 

[caw 

Enclosure 

Very truly yours, 

KIRK, HUTH, LANGE & BADALAMENTI, PLC 

Rosemary 

TV. Davie 

Rosemary V. Davis 

cc: 

Edward U. Blanchard/Tyler Walsh

Page 2

KIRK. HUTH. LANGE 

&« BADALAMENTI r.LC 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SHELBY PARKWAY DEVELOPMENT 

COMPANY LLC, 

Petitioner, 

MTT Docket No. 26-001185 

vs. 

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

CHARTER TOWNSHIP OF SHELBY, 

Respondent. 

/ 

DELOITTE TAX, LLP 

KIRK, HUTH, LANGE & BADALAMENTI, PLC 

EDWARD U. BLANCHARD 

ROSEMARY V. DAVIS (P47336) 

TYLER WALSH 

ROBERT S. HUTH, JR. (P42531) 

Representatives for Petitioner 

Attorneys for Respondent 

2200 Ross Ave., Suite 1600 

19500 Hall Road, Suite 100 

Dallas, TX 75201 

Clinton Township, MI 48038 

(313) 597-4765 

(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.

Page 3

KIRK. HUTH, LANGE « BADALAMENTI, r.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.

Page 4

KIRK. HUTH. LANGE &« BADALAMENTL r.c.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: July 13, 2026

Page 5

KIRK, HUTH, LANGE 

&« BADALAMENTI, p.L.C. 

AFFIRMATIVE DEFENSES 

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

LANGE & BADALAMENT]I, 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. 

Respondent reserves the right to file additional affirmative defenses as may become 

apparent in this case. 

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

Page 6

KIRK, HUTH, LANGE &« BADALAMENTI, r.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. 26-001185 

vs. 

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

CHARTER TOWNSHIP OF SHELBY, 

Respondent. 

/ 

PROOF OF SERVICE 

The undersigned certifies that on July 13, 2026, she served a copy of: 

Respondent’s Answer to Petition,

Page 7

KIR

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. 26-001185

Township Of Shelby,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

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

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

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

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

Page 2

MTT Docket No. 26-001185

Page 2 of 2

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: /s/ Patricia L. Halm

Entered: August 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Shelby Parkway Development Company LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-001185

Township Of Shelby,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

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

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

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

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

Page 4

MTT Docket No. 26-001185

Page 2 of 2

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: /s/ Patricia L. Halm

Entered: August 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 ·

Page 6

MTT Docket

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

Louisiana

ZIP Code

70115

Telephone Number

5048667300

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

Gordo@ghkinc.om

 

 

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, Suite 1600

City or Town

Dallas

State

Texas

ZIP Code

75201

Telephone Number

3135974765

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: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052086299588

Supporting Waiver Documents:

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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

v

MTT Docket No.: 26-001185

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 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

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, 

v. 

Shelby Charter Township, 

Michigan Tax Tribunal 

Docket No. 26 - 001185 

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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001185

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: 2026 GHK MTT Shelby Parkway Development Docket No. 26-001185

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

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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

Shelby Parkway Development Company LLC

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

3920 Magazine Street

City or Town

New Orleans

State

Louisiana

ZIP Code

70115

Telephone Number

5048667300

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

Gordo@ghkinc.om

 

 

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, Suite 1600

City or Town

Dallas

State

Texas

ZIP Code

75201

Telephone Number

3135974765

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: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052086299588

Supporting Waiver Documents:

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