Texas Roadhouse Holdings LLC, Petitioner Vs. Township Of Macomb, 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 

Texas Roadhouse Holdings LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002067 

 

Macomb Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002067 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: October 14, 2025 

am 

 

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 & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Texas Roadhouse Holdings, LLC, 

Petitioner, 

v 

Macomb Township, 

Respondent. 

/ 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Assoc. Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467- ofc 

(917) 488-7825 - mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

/ 

MTT Docket No. 25-002067-TT 

Parcel No(s). 

20-08-32-400-020 

Timothy D. Tomlinson (P48519) 

York, Dolan & Tomlinson, P.C. 

Attorneys for Respondent 

22600 Hall Rd., Ste. 205 

Clinton Township, MI 48036 

(586) 263-5050 

ttomlinson@yorkdolanlaw.com 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT IN THE FULL TRIBUNAL 

1. 

This case is pending in the Entire Tribunal. 

2. 

The subject property is in Macomb County. 

3. 

The values for the property at issue in this appeal as established by Respondent’s 

Board of Review are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable

Page 2

4. 

The values for the property at issue in this appeal as agreed upon by the parties for 

settlement purposes are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

20-08-32-400-020 

$1,853,000 

$926,500 

$926,500 

5. 

This stipulation addresses the 2025 tax year. 

6. 

Refunds (as warranted) should be made payable to “Texas Roadhouse Holdings, 

LLC” and mailed to the attention of: 

Texas Roadhouse Holdings, LLC 

c/o Mikki Silvey 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Respectfully submitted, 

Mitta © 

hl 

Michelle (Mikki) M. Silvey (P69494) 

Timothy 

#5. Toivinson (P48519) 

DuCharme, McMillen & Associates, Inc. 

York, Dolan & Tomlinson, P.C. 

Representatives for Petitioner 

Attorneys for Respondent 

October 13, 2025 

october 5 2025

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Texas Roadhouse Holdings, LLC, 

Petitioner, 

v 

Macomb Township, 

Respondent. 

/ 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Assoc. Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467- ofc 

(917) 488-7825 - mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

/ 

MTT Docket No. 25-002067-TT 

Parcel No(s). 

20-08-32-400-020 

Timothy D. Tomlinson (P48519) 

York, Dolan & Tomlinson, P.C. 

Attorneys for Respondent 

22600 Hall Rd., Ste. 205 

Clinton Township, MI 48036 

(586) 263-5050 

ttomlinson@yorkdolanlaw.com 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT IN THE FULL TRIBUNAL 

1. 

This case is pending in the Entire Tribunal. 

2. 

The subject property is in Macomb County. 

3. 

The values for the property at issue in this appeal as established by Respondent’s 

Board of Review are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable

Page 2

4. 

The values for the property at issue in this appeal as agreed upon by the parties for 

settlement purposes are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

20-08-32-400-020 

$1,853,000 

$926,500 

$926,500 

5. 

This stipulation addresses the 2025 tax year. 

6. 

Refunds (as warranted) should be made payable to “Texas Roadhouse Holdings, 

LLC” and mailed to the attention of: 

Texas Roadhouse Holdings, LLC 

c/o Mikki Silvey 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Respectfully submitted, 

Mitta © 

hl 

Michelle (Mikki) M. Silvey (P69494) 

Timothy 

#5. Toivinson (P48519) 

DuCharme, McMillen & Associates, Inc. 

York, Dolan & Tomlinson, P.C. 

Representatives for Petitioner 

Attorneys for Respondent 

October 13, 2025 

october 5 2025

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Texas Roadhouse Holdings LLC. 

Petitioner, 

MTT DOCKET NO. 25-002067-TT 

Macomb Townshi 

Respondent. 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 16%" day of 

September 2025 she served a copy of the Petition upon the following persons by placing 

same in an envelope properly addressed to each via USPS first class thereon: 

Anthony G. Forlini 

Chippewa Valley Schools 

Macomb County Clerk 

School Board Secretary 

40 N. Main Street 

19120 Cass Avenue Clinton 

Mount Clemens, MI 48043 

Township, MI 48038 

Michigan State Treasurer 

Macomb County Equalization Director 

Department of Treasury 

1 S Main, 6" Floor 

Treasury Building 

Mount Clemens, MI 48043 

430 West Allegan 

Lansing, MI 48922 

i 

i. 

Micke (0 

2) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Texas Roadhouse Holdings LLC. 

Petitioner, 

Macomb Township, 

Respondent. 

) 

) 

) 

) 

) 

) 

) 

) 

) 

MTT DOCKET NO. 25-002067-TT 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 16 day of 

September 2025 she served a copy of the Petition upon the following persons by placing 

same in an envelope properly addressed to each via certified mail thereon: 

Kimberly Patterson 

Macomb Township Assessor 

54111 Broughton Road, 1st Floor 

Macomb, MI 48042 

Kristi L. Pozzi 

Macomb Township Clerk 

54111 Broughton Road, 2nd Floor 

Macomb, MI 48042 

Frank J. Viviano 

Macomb Township Supervisor 

54111 Broughton Road, 2nd Floor 

Macomb, MI 48042 

Micke (0 Ye) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Texas Roadhouse Holdings LLC 

MTT Docket No. 25-002067 

 -TT 

Petitioner, 

\ 

Macomb Township 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 20-08-32-400-020 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 4

MTT Docket No. 25-002067 

TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in Macomb 

County. 

The property or properties” address is: 

17757 Hall Road 

The assessment(s) at issue were established by the: Macomb Township 

Petitioner’s legal residence or principal office address is: 

6040 Dutchmans Lane, Louisville, KY 40205 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$2,627,400 

$1,313,700 

$1,015,290 

Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

* 

Value 

2025 

$1,700,000 

$850,000 

$850,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$927,400 

$463,700 

$165,290

Page 5

MTT Docket No. 25-002067 

 -TT 

Page 3 of 3 

16. The 2025 assessments imposed on the subject property and the taxes to be levied and 

collected are invalid because: 

(a) The assessment, including state equalized and/or taxable value, exceeds the amount 

permitted by the Michigan Constitution and applicable statutes; 

(b) The assessment, including state equalized and/or taxable value, is at a higher 

percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) The assessment is based on the misapplication of valuation principles, and 

(d) The assessment otherwise violates Petitioner’s rights. 

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 2025 true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Mic (lo eo) 

Dated: May 31 , 2025 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner's Representative

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

TEXAS ROADHOUSE HOLDINGS LLC, 

Petitioner, 

VS. 

MTT Docket No. 25-002067 

MACOMB TOWNSHIP, 

Respondent. 

MICHELLE M. SILVEY (P69494) 

TIMOTHY D. TOMLINSON (P48519) 

ALEX MORSE 

YORK, DOLAN & TOMLINSON, P.C. 

DuCharme, McMillen & Assoc. Inc. 

Attorneys for Respondent 

Representatives for Petitioner 

22600 Hall Rd., Ste. 205 

9229 Delegates Row, Suite 375 

Clinton Township, MI 

48036 

Indianapolis, IN 46240 

(586) 263-5050 

(317) 689-6467 — ofc 

ttomlinson@yorkdolanlaw.com 

(917) 488-7825 — mobile 

msilvey@dmainc.com 

amorse(@dmainc.com 

RESPONDENT'S ANSWER TO PETITION 

(Entire Tribunal, 2025 Tax Year) 

NOW COMES the Respondent, Macomb Township, by and through its attorneys, York, 

Dolan & Tomlinson, P.C., and in answer to Petitioner's Petition, states as follows: 

1. 

Respondent admits paragraph 1. 

2. 

Respondent admits paragraph 2. 

3. 

Respondent admits paragraph 3. 

4. 

Respondent neither admits nor denies paragraph 4 being without sufficient 

information to form a reasonable belief thereto.

Page 2

10. 

11. 

12. 

13. 

14. 

15. 

16. 

Respondent admits paragraph 5. 

Respondent admits paragraph 6. 

Respondent admits paragraph 7. 

Respondent admits paragraph 8. 

Respondent admits paragraph 9. 

Respondent neither admits nor denies paragraph 4 being without sufficient 

information to form a reasonable belief thereto. 

Respondent denies paragraph 11 because it is untrue, leaving Petitioner to its 

proofs. 

Respondent admits paragraph 12. 

Respondent admits paragraph 13. 

Defendant denies paragraph 14 because it is untrue, leaving Petitioner to its 

proofs. 

Defendant denies paragraph 15 because it is untrue, leaving Petitioner to its 

proofs. 

Defendant denies paragraph 16, including (a) thru (d), because it is untrue, 

leaving Petitioner to its proofs. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss 

the Petition, affirm the values as determined by Respondent, and award costs and attorney fees 

wrongfully incurred in having to defend this matter.

Page 3

Respectfully submitted, 

YORK, DOLAN & TOMLINSON, P.C. 

TIMOTHY D. TOMLINSON (P48519) 

Attorneys for Respondent 

22600 Hall Road, Ste. 205 

Clinton Twp., MI 48036 

(586) 263-5050 

ttomlinson@yorkdolanlaw.com 

Dated: August 20, 2025

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

TEXAS ROADHOUSE HOLDINGS LLC, 

Petitioner, 

Vs. 

MACOMB TOWNSHIP, 

Respondent. 

MTT Docket No. 25-002067 

MICHELLE M. SILVEY (P69494) 

ALEX MORSE 

DuCharme, McMillen & Assoc. Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467 — ofc 

(917) 488-7825 — mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

TIMOTHY D. TOMLINSON (P48519) 

YORK, DOLAN & TOMLINSON, P.C. 

Attorneys for Respondent 

22600 Hall Rd., Ste. 205 

Clinton Township, MI 

48036 

(586) 263-5050 

ttomlinson{@yorkdolanlaw.com 

RESPONDENT'S AFFIRMATIVE DEFENSES 

NOW COMES the Respondent, Macomb Township, by and through its attorneys, York, 

Dolan & Tomlinson, P.C., and for its Affirmative Defenses, states as follows: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

Petitioner fails to allege specific and sufficient facts to establish fraud, error of 

law, discrimination, the application of wrong principles or illegality on the part of 

the Respondent. 

3. 

Petitioner fails to allege that the mode and method of appraising its property 

failed to conform to the mode and method applied in the case of all of the

Page 5

10. 

properties in the Respondent’s taxing unit for the year in question. 

Petitioner fails to allege specific and sufficient facts to establish the true cash 

value, assessed value and taxable value of its property. 

Petitioner fails to allege specific and sufficient facts to support its allegation that 

the assessed value of its property, as equalized, is at a factor other than 50% and 

also fails to allege specific and sufficient facts to support is allegations that that 

the property’s taxable value is improper. 

Petitioner fails to show that any rate other than 50% after equalization was 

applied to the true cash value of its property, as well as to the properties of all 

others to arrive at the respective equalized assessments. 

Petitioner, in essence, asks that this Honorable Tribunal grant it an illegal 

preference by application of a method of assessment different from that employed 

in the assessment of other properties in the Respondent’s taxing unit. 

Petitioner, in essence, seeks by Petition to challenge the process of county and 

state equalization as to the which it has no legal standing and cannot maintain a 

cause of action. 

Any decrease in the value of Petitioner’s property was a result of its own 

intentional acts and/or negligence and cannot be allowed to reduce Petitioner’s 

otherwise equitable tax burden. 

Respondent has properly and lawfully assessed Petitioner’s property and 

established its taxable value in accordance with statutory and constitutional 

requirements.

Page 6

11. 

Respondent reserves the right to add to these Affirmative Defenses any new 

Affirmative Defenses that discovery reveals. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss 

the Petition, affirm the values as determined by Respondent, and award costs and attorney fees 

wrongfully incurred in having to defend this matter. 

Respectfully submitted, 

YORK, DOLAN & TOMLINSON, P.C. 

—ol/ 

TIMOTHYMD. TOMLINSON (P48519) 

Attorneys for Respondent 

22600 Hall Rd., Ste. 205 

Clinton Township, MI 48036 

(586) 263-5050 

ttomlinson@yorkdolanlaw.com 

Dated: August 20, 2025 

CERTIFICATE OF SERVICE 

1 

i 

that the foregoing instrument was 

at Ce 

hove cased each of the attorneys 

speciiye addresses disclosed 5% 

29,

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002067

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Macomb (MACOMB)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax 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

Timothy

M.I.

D

Last Name

Tomlinson

Firm Name (if any)

York, Dolan & Tomlinson, P.C.

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

22600 Hall Rd

Ste 205

City or Town

Clinton Twp

State

Michigan

ZIP Code

48036

Telephone Number

586-263-5050

Fax Number

586-263-4763

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

ttomlinson@yorkdolanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Timothy D. Tomlinson

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Texas Roadhouse Holdings LLC 

N 

MTT Docket No. 25- 

Petitioner, 

v 

Macomb Township 

R 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 20-08-32-400-020 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in Macomb 

County. 

The property or properties’ address is: 

17757 Hall Road 

The assessments) at issue were established by the: Macomb Township 

Petitioners legal residence or principal office address is: 

6040 Dutchmans Lane, Louisville, KY 40205 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$2,627,400 

$1,313,700 

$1,015,290 

Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$1,700,000 

$850,000 

$850,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$927,400 

$463,700 

$165,290

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

 The 202assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

31

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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

Texas Roadhouse Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002067

Township Of Macomb, 

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: August 8, 2025

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 & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Texas Roadhouse Holdings LLC 

N 

MTT Docket No. 25- 

Petitioner, 

v 

Macomb Township 

R 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 20-08-32-400-020 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in Macomb 

County. 

The property or properties’ address is: 

17757 Hall Road 

The assessments) at issue were established by the: Macomb Township 

Petitioners legal residence or principal office address is: 

6040 Dutchmans Lane, Louisville, KY 40205 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$2,627,400 

$1,313,700 

$1,015,290 

Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$1,700,000 

$850,000 

$850,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$927,400 

$463,700 

$165,290

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

 The 202assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

31

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Texas Roadhouse Holdings LLC

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

6040 Dutchmans Lane

City or Town

Louisville

State

Kentucky

ZIP Code

40205

Telephone Number

917-488-7825

Fax Number

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

msilvey@dmainc.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

317-596-3260

Fax Number

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

msilvey@dmainc.com

Section 5: Issue

Please designate one: 

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

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

17757 Hall Road

Michigan

Taxing Authority (City or Township)

Township Of Macomb (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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

20-08-32-400-020

Classification of Property: Real 

Commercial

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

1313700

Current Taxable Value as established by the Board of Review:

1015290

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.

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

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

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

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

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

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

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michelle (Mikki) M. Silvey

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