The Kroger Co Of Michigan, 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 

The Kroger Co of Michigan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002003 

 

Shelby Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

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%, 

(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, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002003 

Page 2 of 2 

 

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 29, 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 

The Kroger Co of Michigan, 

MTT Docket No. 25-002003-TT 

Petitioner, 

Parcel No(s). 

23-07-04-226-027 

v 

Township Of Shelby, 

Respondent. 

/ 

DuCHARME, McMILLEN & 

KIRK, HUTH, LANGE & BADALAMENTI, 

ASSOCIATES, INC. 

PLC 

MICHELLE (Mikki) M. SILVEY (P69494) 

~~ ROSEMARY V. DAVIS (P47336) 

ALEX MORSE 

ROBERT S. HUTH, JR. (P42531) 

Representatives for Petitioner 

Attorneys for Respondent 

9229 Delegates Row, Suite 375 

19500 Hall Road, Suite 100 

Indianapolis, IN 46240 

Clinton Township, MI 48038 

(317) 689-6467 — Ofc, 

(586) 412-4900 

(917) 488-7825 (Mobile) 

rdavis@kirkhuthlaw.com 

msilvey@dmainc.com 

amorse@dmainc.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 

23-07-04-226-027 

$10,607,000 

$5,303,500 

$5,303,500 

5. 

This stipulation addresses the 2025 tax year. 

6. 

Refunds (as warranted) should be made payable to “The Kroger Co of Michigan” and 

mailed to the attention of: 

The Kroger Co of Michigan 

c/o Mikki Silvey 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Respectfully submitted, 

Alex Morse 

V. DAVIS (P47336) 

DuCharme, McMillen & Associates, Inc. 

KIRK, H 

, LANGE & BADALAMENTI, 

Representatives for Petitioner 

PLC 

Attorneys for Respondent 

October 23, 2025 

October?Z, 2025

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Kroger Co of Michigan, 

MTT Docket No. 25-002003-TT 

Petitioner, 

Parcel No(s). 

23-07-04-226-027 

v 

Township Of Shelby, 

Respondent. 

/ 

DuCHARME, McMILLEN & 

KIRK, HUTH, LANGE & BADALAMENTI, 

ASSOCIATES, INC. 

PLC 

MICHELLE (Mikki) M. SILVEY (P69494) 

~~ ROSEMARY V. DAVIS (P47336) 

ALEX MORSE 

ROBERT S. HUTH, JR. (P42531) 

Representatives for Petitioner 

Attorneys for Respondent 

9229 Delegates Row, Suite 375 

19500 Hall Road, Suite 100 

Indianapolis, IN 46240 

Clinton Township, MI 48038 

(317) 689-6467 — Ofc, 

(586) 412-4900 

(917) 488-7825 (Mobile) 

rdavis@kirkhuthlaw.com 

msilvey@dmainc.com 

amorse@dmainc.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 

23-07-04-226-027 

$10,607,000 

$5,303,500 

$5,303,500 

5. 

This stipulation addresses the 2025 tax year. 

6. 

Refunds (as warranted) should be made payable to “The Kroger Co of Michigan” and 

mailed to the attention of: 

The Kroger Co of Michigan 

c/o Mikki Silvey 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Respectfully submitted, 

Alex Morse 

V. DAVIS (P47336) 

DuCharme, McMillen & Associates, Inc. 

KIRK, H 

, LANGE & BADALAMENTI, 

Representatives for Petitioner 

PLC 

Attorneys for Respondent 

October 23, 2025 

October?Z, 2025

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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 

 

THE KROGER CO. OF MICHIGAN, 

 

 

Petitioner, 

 

 

 

 

 

 

 

 

MTT Docket No. 25-002003 

vs. 

 

 

 

 

 

 

 

 

Parcel No. 23-07-04-226-027 

CHARTER TOWNSHIP OF SHELBY, 

 

Respondent. 

_____________________________________________________________________________/ 

DuCHARME, McMILLEN & 

 ASSOCIATES, INC. 

MICHELLE (Mikki) M. SILVEY (P69494) 

ALEX MORSE 

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 

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 admits the allegation contained therein. 

2. 

Answering Paragraph 2, Respondent admits the allegation contained therein. 

3. 

Answering Paragraph 3, Respondent admits the allegation contained therein.

Page 2

2 

S:\S\Shelby\Tax Tribunals\Kroger Co. of MIchigan 2025\Answer to Petition, AD & POS.doc 

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

4. 

Answering Paragraph 4, 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. 

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 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. 

12. 

Answering Paragraph 12, Respondent admits the allegations contained therein. 

13. 

Answering Paragraph 13, Respondent admits the allegations contained therein. 

14. 

Answering Paragraph 14, Respondent denies the allegations contained therein for 

the reason they are untrue. 

15. 

Answering Paragraph 15, 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

3 

S:\S\Shelby\Tax Tribunals\Kroger Co. of MIchigan 2025\Answer to Petition, AD & POS.doc 

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

16. 

Answering Paragraph 16, inclusive of paragraphs (a) through (d), Respondent denies 

the allegations contained therein for the reason they are untrue. 

Respondent requests that the Tribunal deny the relief requested and uphold the assessment 

issued. 

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 

Petitioners’ 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: September 18, 2025

Page 4

4 

S:\S\Shelby\Tax Tribunals\Kroger Co. of MIchigan 2025\Answer to Petition, AD & 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. 

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 

 

Dated: September 18, 2025

Page 5

5 

S:\S\Shelby\Tax Tribunals\Kroger Co. of MIchigan 2025\Answer to Petition, AD & POS.doc 

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

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

THE KROGER CO. OF MICHIGAN, 

 

 

Petitioner, 

 

 

 

 

 

 

 

 

MTT Docket No. 25-002003 

vs. 

 

 

 

 

 

 

 

 

Parcel No. 23-07-04-226-027

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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. 25-002003

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Shelby (MACOMB)

Local Unit of Government/First Name

Rosemary

M.I.

Last Name

Davis

Home 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

Fax Number

586-412-4949

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

rdavis@kirkhuthlaw.com

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

5864124900

Fax Number

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 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO. OF MICHIGAN. 

Petitioner, 

MTT DOCKET NO. 25-002003-TT 

Shelby Charter Township, 

Respondent. 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 9th 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 

Romeo Community Schools 

Macomb County Clerk 

Mrs. Katherine Rice, School Board 

1 South Main St. 

Secretary 

Mount Clemens, MI 48043 

316 North Main Street 

Romeo, MI 48065 

Michigan State Treasurer 

Macomb County Equalization Director 

Department of Treasury 

1 South Main St., 6% Floor 

Treasury Building 

Mount Clemens, MI 48043 

430 West Allegan 

Lansing, MI 48922 

j 

a 

[8% 9(0) 

) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO. OF MICHIGAN. 

Petitioner, 

MTT DOCKET NO. 25-002003-TT 

Shelby Charter Township, 

Respondent. 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the Sth 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: 

Shelby Charter Township Assessor 

Shelby Charter Township Supervisor 

Matthew Schmidt 

Rick Stathakis 

52700 Van Dyke Ave. 

52700 Van Dyke Ave. 

Shelby Township, MI 48316 

Shelby Township, MI 48316 

Shelby Charter Township Clerk 

Stanley Grot 

52700 Van Dyke Ave. 

Shelby Township, MI 48316 

Micka (0 5 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO. OF MICHIGAN, 

MTT Docket No. 25-002003 

 -TT 

Petitioner, 

v 

Shelby Charter 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.: 23-07-04-226-027 

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. 25-002003 

TT 

Page 2 of 3 

5. 

The property identified above is classified as 201 Commercial-Improved 

10. 

11. 

12. 

13. 

14. 

15. 

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: 

7644 26 Mile Rd, Shelby Twp, MI 48316 

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

Petitioner’s legal residence or principal office address is: 

1014 Vine Street, Cincinnati, OH 45202 

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 

$14,201,400 

$7,100,700 

$6,314,861 

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 

$7,661,000 

$3,830,500 

$3,830,500 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$6,540,400 

$3,270,200 

$2,484,361

Page 5

MTT Docket No. 25-002003 

 -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 (0 war 

Dated: May 30 , 2025 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner's Representative

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 

THE KROGER CO. OF MICHIGAN, 

MTT Docket No. 25- 

Petitioner, 

v 

Shelby Charter 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.: 23-07-04-226-027 

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: 

7644 26 Mile Rd, Shelby Twp, MI 48316 

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

Petitioners legal residence or principal office address is: 

1014 Vine Street, Cincinnati, OH 45202 

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 

$14,201,400 

$7,100,700 

$6,314,861 

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 

$7,661,000 

$3,830,500 

$3,830,500 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$6,540,400 

$3,270,200 

$2,484,361

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 

30

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

The Kroger Co of Michigan, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002003

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: August 5, 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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO. OF MICHIGAN, 

MTT Docket No. 25- 

Petitioner, 

v 

Shelby Charter 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.: 23-07-04-226-027 

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: 

7644 26 Mile Rd, Shelby Twp, MI 48316 

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

Petitioners legal residence or principal office address is: 

1014 Vine Street, Cincinnati, OH 45202 

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 

$14,201,400 

$7,100,700 

$6,314,861 

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 

$7,661,000 

$3,830,500 

$3,830,500 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$6,540,400 

$3,270,200 

$2,484,361

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 

30

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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

THE KROGER CO. OF MICHIGAN

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

1014 Vine Street

City or Town

Cincinnati

State

Ohio

ZIP Code

45202

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]

7644 26 Mile Rd

Michigan

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.)

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:

23-07-04-226-027

Classification of Property: Real 

Commercial

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

7100700

Current Taxable Value as established by the Board of Review:

6314861

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

7661000

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

3830500

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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