Record Finder / 25-002061-TT
Michigan
The Kroger Co Of Michigan, Petitioner Vs. City Of Midland, Respondent
- Petitioner
- The Kroger Co Of Michigan
- Respondent
- City Of Midland
Case overview
- Docket number
- 25-002061-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Midland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 15 | Consent Judgment | Not recorded | 13 | 01/23/2026 | Not recorded | Download |
| 14 | Granted | PET | 13 | 01/23/2026 | Not recorded | Download |
| 13 | A Stipulation has been received. | PET | Not recorded | 01/22/2026 | $50.00 | Download |
| 12 | Order Setting Aside R Default | Not recorded | Not recorded | 12/10/2025 | Not recorded | Download |
| 11 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 11/26/2025 | Not recorded | Download |
| 10 | Response to Order - Answer | Not recorded | Not recorded | 11/26/2025 | Not recorded | Download |
| 9 | Order Holding Party in Default | Not recorded | Not recorded | 11/26/2025 | Not recorded | Download |
| 8 | Appearance | RESP | Not recorded | 10/02/2025 | Not recorded | Download |
| 7 | Appearance | RESP | Not recorded | 09/24/2025 | Not recorded | Download |
| 6 | Proof of service of petition was received. | PET | Not recorded | 09/16/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 2 | 08/08/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/08/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/31/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/31/2025 | $550.00 | Download |
Documents
25-002061 Consent Judgment.pdfRead complete document text →
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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. 25-002061 City of Midland, Presiding Judge Respondent. Patricia L. Halm 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, 2020, through June 30, 2022, at the rate of 4.25%, (ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 25-002061 Page 2 of 2 through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 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: January 23, 2026 sb 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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Stipulation - 25-002061 - Kroger Co of Michigan v City of Midland - 315 Joe Mann Blvd - Fully Executed.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN MTT Docket No. 25-002061-TT Petitioner, Parcel No(s). 11-33-40-100 11-33-40-001 A 11-33-40-800 11-33-40-810 CITY OF MIDLAND, 11-33-40-820 11-33-40-830 Respondent. 11-33-40-840 / Michelle (Mikki) M. Silvey (P69494) BRAUN KENDRICK FINKBEINER P.L.C. Alex Morse By: Francis J. Keating (P39223) DuCharme, McMillen & Associates, Attorneys for Respondent Inc. Representatives for Petitioner 4301 Fashion Square Blvd. 9229 Delegates Row, Suite 375 Saginaw, MI 48603 Indianapolis, IN 46240 (989) 498-2100 (317) 689-6467-ofc frakea@braunkendrick.com (917) 488-7825-mobile 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 Midland 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 Year Value Value Value 2025 11-33-40-100 $2,073,200 $1,036,600 $921,244 2025 11-33-40-001 $122,400 $61,200 $61,200 2025 11-33-40-800 $153,200 $76,600 $76,600 2025 11-33-40-810 $122,400 $61,200 $61,200 2025 11-33-40-820 $63,200 $31,600 $31,600 2025 11-33-40-830 $73,200 $36,600 $36,600 2025 11-33-40-840 $90,000 $45,000 $45,000
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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 11-33-40-100 $1,720,000 $860,000 $860,000 2025 11-33-40-001 $100,000 $50,000 $50,000 2025 11-33-40-800 $120,000 $60,000 $60,000 2025 11-33-40-810 $100,000 $50,000 $50,000 2025 11-33-40-820 $50,000 $25,000 $25,000 2025 11-33-40-830 $60,000 $30,000 $30,000 2025 11-33-40-840 $70,000 $35,000 $35,000 5. This stipulation addresses the 2025 tax year. 6. Petitioner waives interest on the refund. Petitioner waives the refund of the property tax administration fee. 7. 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, yo Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner January 15, 2026 4 FRANC] ets Attorn€y for Respondent January 2/, 2026 Page 2 of 2 MTT Docket No. 25-002061-TT Stipulation for Entry of Consent Judgment EATING (P39223)
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Stipulation - 25-002061 - Kroger Co of Michigan v City of Midland - 315 Joe Mann Blvd - Fully Executed.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN MTT Docket No. 25-002061-TT Petitioner, Parcel No(s). 11-33-40-100 11-33-40-001 A 11-33-40-800 11-33-40-810 CITY OF MIDLAND, 11-33-40-820 11-33-40-830 Respondent. 11-33-40-840 / Michelle (Mikki) M. Silvey (P69494) BRAUN KENDRICK FINKBEINER P.L.C. Alex Morse By: Francis J. Keating (P39223) DuCharme, McMillen & Associates, Attorneys for Respondent Inc. Representatives for Petitioner 4301 Fashion Square Blvd. 9229 Delegates Row, Suite 375 Saginaw, MI 48603 Indianapolis, IN 46240 (989) 498-2100 (317) 689-6467-ofc frakea@braunkendrick.com (917) 488-7825-mobile 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 Midland 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 Year Value Value Value 2025 11-33-40-100 $2,073,200 $1,036,600 $921,244 2025 11-33-40-001 $122,400 $61,200 $61,200 2025 11-33-40-800 $153,200 $76,600 $76,600 2025 11-33-40-810 $122,400 $61,200 $61,200 2025 11-33-40-820 $63,200 $31,600 $31,600 2025 11-33-40-830 $73,200 $36,600 $36,600 2025 11-33-40-840 $90,000 $45,000 $45,000
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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 11-33-40-100 $1,720,000 $860,000 $860,000 2025 11-33-40-001 $100,000 $50,000 $50,000 2025 11-33-40-800 $120,000 $60,000 $60,000 2025 11-33-40-810 $100,000 $50,000 $50,000 2025 11-33-40-820 $50,000 $25,000 $25,000 2025 11-33-40-830 $60,000 $30,000 $30,000 2025 11-33-40-840 $70,000 $35,000 $35,000 5. This stipulation addresses the 2025 tax year. 6. Petitioner waives interest on the refund. Petitioner waives the refund of the property tax administration fee. 7. 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, yo Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner January 15, 2026 4 FRANC] ets Attorn€y for Respondent January 2/, 2026 Page 2 of 2 MTT Docket No. 25-002061-TT Stipulation for Entry of Consent Judgment EATING (P39223)
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Order_Setting_Aside_R_Default.2025-12-10_16-06-46.0000.pdfRead complete document text →
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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 ENTIRE TRIBUNAL v MTT Docket No. 25-002061 City Of Midland, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Respondent was held in default on November 26, 2025, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: December 10, 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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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 ENTIRE TRIBUNAL v MTT Docket No. 25-002061 City Of Midland, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Respondent was held in default on November 26, 2025, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: December 10, 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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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 ENTIRE TRIBUNAL v MTT Docket No. 25-002061 City Of Midland, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Respondent was held in default on November 26, 2025, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: December 10, 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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Kroger v. Midland Proof of Service Answer to Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN, Petitioner, v CITY OF MIDLAND, Respondent. MTT Docket No.: 25-002061 DUCHARME, MCMILLEN & ASSOCIATES, INC. By: Michelle (Mikki) M. Silvey (P69494) Alex Morse Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467 (917) 488-7825 msilvey@dmainc.com amorse@dmainc.com BRAUN KENDRICK FINKBEINER P.L.C. By: Francis J. Keating (P39223) Attorneys for Respondent 4301 Fashion Square Blvd. Saginaw, MI 48603 (989) 498-2100 frakea@braunkendrick.com Christoper G. Komara (P61503) City Attorney/Attorney for Respondent City of Midland 333 W. Ellsworth St. Midland, MI 48640 (989) 837-3395 ckomara@midland-mi.org PROOF OF SERVICE LEE STADLER, duly sworn, deposes and says that she is a secretary in the employ of BRAUN KENDRICK FINKBEINER P.L.C., attorneys for the Respondent, City of Midland, and ay of October, 2025, she served a copy of Respondent’s Answer to Entire Tribunal Property Tax Petition via first class mail, by placing same in an envelope with sufficient postage attached and plainly addressed to: Michelle (Mikki) M. Silvey, 9229 Delegates states that on the \ Row, Suite 375, Indianapolis, IN 46240. 4935-1068-1710, v. 1 Cy Ba LEE STADLER
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN, Petitioner, v CITY OF MIDLAND, Respondent. MTT Docket No.: 25-002061 DUCHARME, MCMILLEN & ASSOCIATES, INC. By: Michelle (Mikki) M. Silvey (P69494) Alex Morse Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467 (917) 488-7825 msilvey@dmainc.com amorse@dmainc.com BRAUN KENDRICK FINKBEINER P.L.C. By: Francis J. Keating (P39223) Attorneys for Respondent 4301 Fashion Square Blvd. Saginaw, MI 48603 (989) 498-2100 frakea@braunkendrick.com Christoper G. Komara (P61503) City Attorney/Attorney for Respondent City of Midland 333 W. Ellsworth St. Midland, MI 48640 (989) 837-3395 ckomara@midland-mi.org PROOF OF SERVICE Francis J. Keating, duly sworn, deposes and says that he is an attorney in the employ of BRAUN KENDRICK FINKBEINER P.L.C., attorneys for the Respondent, City of Midland, and states that on the 26" day of November, 2025, he served a copy of Respondent's Answer to Entire Tribunal Property Tax Petition via first class mail, by placing same in an envelope with sufficient postage attached and plainly addressed to: Michell ikki) M. Silve 9 Delegates Row, Suite 375, Indianapolis, IN 46240. FRANCIS. Ee 4935-1068-1710, v. 1
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Kroger v. Midland Answer to Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN, Petitioner, v CITY OF MIDLAND, Respondent. MTT Docket No.: 25-002061 DUCHARME, MCMILLEN & ASSOCIATES, INC. By: Michelle (Mikki) M. Silvey (P69494) Alex Morse Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467 (917) 488-7825 msilvey@dmainc.com amorse@dmainc.com BRAUN KENDRICK FINKBEINER P.L.C. By: Francis J. Keating (P39223) Attorneys for Respondent 4301 Fashion Square Blvd. Saginaw, MI 48603 (989) 498-2100 frakea@braunkendrick.com Christoper G. Komara (P61503) City Attorney/Attorney for Respondent City of Midland 333 W. Ellsworth St. Midland, MI 48640 (989) 837-3395 ckomara@midland-mi.org RESPONDENT’S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION — MULTIPLE PARCELS NOW COMES Respondent, City of Midland, by and through its attorneys, Braun Kendrick Finkbeiner P.L.C., and for its Answer to Entire Tribunal Property Tax Petition, states as follows: 1: Admitted. 2: Admitted. Admitted. [98 4897-3370-8398, v. 1
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4. Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 4. S. Admitted. 6. Respondent admits no Board of Review protest was required. 7. Admitted. 8. Admitted. 9. Admitted. 10. ~~ Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 10. 11. Respondent admits that Petitioner’s petition states that this appeal involves issues relating to the properties true cash value, taxable value, and uniformity. 12. Admitted. 13. Admitted. 14. Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 14. Respondent denies as untrue that the true cash value, state equalized value and taxable value determined by it for the subject properties, are incorrect. 15. Respondent admits that Petitioner has correctly computed the amount of true cash value, state equalized value and taxable value in contention, by subtracting its erroneous value claims from the values correctly determined by Respondent. 16. Respondent denies as untrue the allegations in paragraph 16 and any implication that the assessment of the subject properties is incorrect. 16a. Respondent denies as untrue the allegations in paragraph 16a. 16b. Respondent denies as untrue the allegations in paragraph 16b. 4897-3370-8398, v. 1
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l6¢c. Respondent denies as untrue the allegations in paragraph 16c. 16d. Respondent denies as untrue the allegations in paragraph 16d. ANSWER TO MULTIPLE PARCEL PETITION FORM 1 OF 1 1. Admitted. 2. Admitted. 3. Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 3. 4. Respondent admits that Petitioner has correctly computed the values in dispute by subtracting its erroneously claimed values from the values correctly determined by Respondent. NEW MATTERS AND AFFIRMATIVE DEFENSES 1. Petitioner has failed to allege specific and sufficient facts to set forth a cause of action against Respondent. 2. Petitioner has failed to allege specific and sufficient facts to establish fraud, discrimination, or illegality on the part of the Respondent. 3. Petitioner may not be the real party in interest to bring this tax appeal. 4. Petitioner may not have standing to bring this tax appeal. 5. Petitioner has failed to show that any factor other than fifty percent (50%) was applied to the true cash value of Petitioner’s properties, as well as all others, to arrive at the respective assessments appearing on the roll, and also fails to allege specific and sufficient facts to support its allegations that the properties taxable value is improper. 6. Respondent has properly and lawfully assessed Petitioner's properties and established their taxable value in accordance with statutory and constitutional requirements. wl 4897-3370-8398, v. 1
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7% All of the subject properties were assessed uniformly in accordance with Michigan law. 8. Respondent reserves the right to assert additional affirmative defenses during the
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Order_Holding_Party_in_Default.2025-11-26_14-41-56.0000.pdfRead complete document text →
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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 ENTIRE TRIBUNAL v MTT Docket No. 25-002061 City Of Midland, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.i Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: November 26, 2025 Patricia L. Halm, Tribunal Chair 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 i “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received.
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MTT Docket No. 25-002061 Page 2 of 6 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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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 ENTIRE TRIBUNAL v MTT Docket No. 25-002061 City Of Midland, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.ii Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: November 26, 2025 Patricia L. Halm, Tribunal Chair 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
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MTT
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oF y 0, AL 1 an MICHIGAN TAX TRIBUN City Hall + 333 West Ellsworth Street + Midland, Michigan 48640-5132 + 989.837.3300 ¢ 989.835.2717 Fax ¢ www.cityofmidlandmi.gov September 30, 2025 Samantha M. Welton Chief Clerk Michigan Tax Tribunal PO Box 30232 Lansing, Michigan 48909 RE: The Kroger Co. of Michigan v. City of Midland MTT Docket No.: 25-002061-TT Dear Ms. Welton: Enclosed for filing please find the Respondent City of Midland’s Appearance and Notice of Appearance along with a Certificate of Service in regards to the above-referenced case. Please do not hesitate to contact our office if you have any questions or comments. Sincerely, — Disa, Sw Sass ND) Lesley A. Kovacevich Senior Paralegal City Attorney’s Office Enclosures cc: Michelle (Mikki) Silvey Alex Morse Francis J. Keating
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM — MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN, Petitioner, v CITY OF MIDLAND, Respondent. / DUCHARME, MCMILLEN & ASSOCIATES, INC. By: Michelle (Mikki) M. Silvey Alex Morse Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (313) 596-3260, ext 2404 msilvey@dmainc.com amorse@dmainc.com Christopher G. Komara (P61503) City Attorney/Attorney for Respondent City of Midland 333 W. Ellsworth Street Midland, Michigan 48640 (989) 837-3395 ckomara@midland-mi.org / APPEARANCE TO: Chief Clerk of the Michigan Tax Tribunal NOW COMES the City Attorney for the City of Midland, Christopher G. Komara, and hereby enters his Appearance as counsel on behalf of the Respondent, City of Midland, in the above- referenced case. MTT: 25-002061-TT Francis J. Keating (P39223) Braun Kendrick Finkbeiner, PLC Attorney for Respondent 4301 Fashion Square Boulevard Saginaw, Michigan 48603 (989) 498-2100 frakea@braunkendrick.com
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NOTICE OF APPEARANCE TO: Samantha M. Welton Chief Clerk Michigan Tax Tribunal PO Box 30232 Lansing, Michigan 48909 Please take notice that I, Christopher G. Komara, City Attorney for the City of Midland, have this day entered my Appearance as Counsel for the Respondent, City of Midland, in the above-referenced case. 7) a Christopher G. Komara (P61503) City Attorney City of Midland 333 W. Ellsworth Street Midland, Michigan 48640 (989) 837-3395 Dated: 09/30/2025
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM — MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN, Petitioner, v CITY OF MIDLAND, Respondent. / DUCHARME, MCMILLEN & ASSOCIATES, INC. By: Michelle (Mikki) M. Silvey Alex Morse Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (313) 596-3260, ext 2404 msilvey@dmainc.com amorse@dmainc.com Christopher G. Komara (P61503) City Attorney/Attorney for Respondent City of Midland 333 W. Ellsworth Street Midland, Michigan 48640 (989) 837-3395 ckomara@midland-mi.org MTT: 25-002061-TT Francis J. Keating (P39223) Braun Kendrick Finkbeiner, PLC Attorney for Respondent 4301 Fashion Square Boulevard Saginaw, Michigan 48603 (989) 498-2100 frakea@braunkendrick.com CERTIFICATE OF SERVICE THE UNDERSIGNED certifies that an Appearance and Notice of Appearance of Christopher G. Komara, City Attorney for the City of Midland were served upon: Michelle (Mikki) M. Silvey and Alex Morse, Representatives for Petitioner, via first-class mail, postage pre-paid, to: 9229 Delegates Row, Suite 375, Indianapolis, IN 46240 and Francis J. Keating, Attorney for Respondent, via email to: frakea@braunkendrick.com on the below date. —
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Mid =
City Hall » 333 West Ellsworth Street + Midland, MI 48640
City Attorney's Office
Samantha M. Welton
Chief Clerk
Michigan Tax Tribunal
PO Box 30232
Lansing, Michigan 48909
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BRAUN KENDRICK FRANCIS J. KEATING ATTORNEYS AT LAW Attorney TEL: 989.631.1027 FAX: 989.631.9880 EMAIL: frakea@braunkendrick.com September 23, 2025 VIA E-MAIL: taxtrib@michigan.gov Ms. Samantha M. Welton Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: The Kroger Co of Michigan v City of Midland MTT Docket No.: 25-002061 Dear Ms. Welton: Enclosed please find Respondent’s Appearance and Proof of Service for the above-referenced matter. Please file the same in your usual manner. Thank you for your attention to this matter. If you have any questions regarding it, please contact me. el CIS J. KEATING FIK/Is Enclosures cc: Client (w/encs) Mikki Silvey (w/encs) 4916-4232-9451, v. 1 BRAUN KENDRICK FINKBEINER P.L.C. MIDLAND SAGINAW MT. PLEASANT 240 W. Main St, Suite 1200, Midland, MI 48640 TEL: 989.631.1027 TEL: 989.498.2100 TEL: 989.775.7404 FAX: 989.631.9880 FAX: 989.799.4666 FAX: 989.775.3764 BRAUNKENDRICK.COM
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN, Petitioner, MTT Docket No.: 25-002061 v CITY OF MIDLAND, Respondent. DUCHARME, MCMILLEN & ASSOCIATES, INC. BRAUN KENDRICK FINKBEINER P.L.C. By: Michelle (Mikki) M. Silvey (P69494) By: Francis J. Keating (P39223) Alex Morse Attorneys for Respondent Representatives for Petitioner 4301 Fashion Square Blvd. 9229 Delegates Row, Suite 375 Saginaw, MI 48603 Indianapolis, IN 46240 (989) 498-2100 (317) 689-6467 frakea@braunkendrick.com (917) 488-7825 msilvey@dmainc.com amorse@dmainc.com APPEARANCE NOW COMES Braun Kendrick Finkbeiner P.L.C., by Francis J. Keating, and hereby enters its Appearance on behalf of Respondent, City of Midland. BRAUN KENDRICK FINKBEINER P.L.C. Dated: September oZ¢, 2025 BY: FRA J. KEATING (P39223) Attofneys espondent 4896-3201-2651, v. 1
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN, Petitioner, v CITY OF MIDLAND, Respondent. MTT Docket No.: 25-002061 DUCHARME, MCMILLEN & ASSOCIATES, INC. By: Michelle (Mikki) M. Silvey (P69494) Alex Morse Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467 (917) 488-7825 msilvey@dmainc.com amorse@dmainc.com BRAUN KENDRICK FINKBEINER P.L.C. By: Francis J. Keating (P39223) Attorneys for Respondent 4301 Fashion Square Blvd. Saginaw, MI 48603 (989) 498-2100 frakea@braunkendrick.com PROOF OF SERVICE LEE STADLER, duly sworn, deposes and says that she is a secretary in the employ of BRAUN KENDRICK FINKBEINER P.L.C., attorneys for the Respondent, City of Midland, and states that on the day of September, 2025, she served a copy of Respondent’s Appearance via first class mail, by placing same in an envelope with sufficient postage attached and plainly addressed to: Michelle (Mikki) M. Silvey, 9229 Delegates Row, Suite 375, Indianapolis, IN 46240. 4918-8894-1419, v. 1 a LEE STADLER
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN. Petitioner, MTT DOCKET NO. 25-002061-TT CITY OF MIDLAND 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: Ann Manary Midland Public Schools Midland County Clerk Jennifer Ringgold, School Board Secretary 220 W Ellsworth Street 600 E Carpenter St Midland, MI 48640-5194 Midland, MI 48640 Michigan State Treasurer Chris Gaumer Department of Treasury Midland County Equalization Director Treasury Building 220 W Ellsworth Street 430 West Allegan Midland, MI 48640-5194 Lansing, MI 48922 j Sr Mice (@ cy Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN. ) ) ) Petitioner, ) MTT DOCKET NO. 25-002061-TT ) CITY OF MIDLAND ) ) ) Respondent. ) PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 16th 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: City of Midland Assessor 333 W Ellsworth Street Midland, MI 48640 City of Midland Clerk 333 W Ellsworth Street Midland, MI 48640 Mics (0 Pee Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN MTT Docket No. 25-002061 TT Petitioner, Vv CITY OF MIDLAND , 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 — MULTIPLE PARCEL PETITION 1. Property Parcel No.: 11-33-40-100 2. The property identified above is _real . 3. More than one parcel of real property is included in the subject of this appeal and the parcels are contiguous.
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MTT Docket No. 25-002061 -TT Page 2 of 5 4. Petitioner owns and/or otherwise holds an interest in the parcels of property that arc the subject of this appeal. 5. The property identified above is classified as 202 Commercial-Vacant 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in _Midland County. 8. The property identified above’s address is: 315 Joe Mann Blvd, Midland, MI 48642 9. The assessment(s) at issue were established by the: City of Midland 10. Petitioner’s legal residence or principal office address is: 1014 Vine Street, Cincinnati, OH 45202 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2025. 13. 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 $2,073,200 $1,036,600 $921,244 14. 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 $1,720,000 $860,000 $860,000
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MTT Docket No. 25-002061 Page 3 of 5 -TT 15. The values in contention [or tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $353,200 $176,600 $61,244 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
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MTT Docket No. 25-_________-TT _________________________________, Petitioner, v ________________________________, 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 – MULTIPLE PARCEL PETITION 1. Property Parcel No.: 2. The property identified above is . 3. More than one parcel of real property is included in the subject of this appeal and the parcels are contiguous. THE KROGER CO. OF MICHIGAN CITY OF MIDLAND 11-33-40-100 real
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MTT Docket No. 25-_________-TT Page 2 of 5 4. Petitioner owns and/or otherwise holds an interest in the parcels of property that are the subject of this appeal. 5. The property identified above is classified as ______________________________. 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in __________ County. 8. The property identified above’s address is: __________________________________________________. 9. The assessment(s) at issue were established by the: _________________________. 10. Petitioner’s legal residence or principal office address is: __________________________________________________. 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2025. 13. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 14. Petitioner contends the values for tax year 2025 are no more than the following: Tax Year True Cash Value State Equalized Value Taxable Value 2025 202 Commercial-Vacant Midland 315 Joe Mann Blvd, Midland, MI 48642 City of Midland 1014 Vine Street, Cincinnati, OH 45202 $2,073,200 $1,036,600 $921,244 $1,720,000 $860,000 $860,000
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MTT Docket No. 25-_________-TT Page 3 of 5 15. The values in contention for tax year 2025 are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 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. Dated: May ___, 2025 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative $353,200 $176,600 $61,244 31
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MTT Docket No. 25-_________-TT MTT Docket No. 25-_________-TT Page 4 of 5 _______________________________, Petitioner, v ______________________________, Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION MULTIPLE PARCEL PETITION FORM 1 OF 1 1. The classification of the property or properties identified herein as established by Respondent’s Board of Review is: Tax Year Parcel Number Real/Personal Classification 2025 2. The values for the property or properties identified herein as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2025 THE KROGER CO. OF
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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.: 25-002061 City Of Midland, 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
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MTT Docket No. 25-_________-TT _________________________________, Petitioner, v ________________________________, 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 – MULTIPLE PARCEL PETITION 1. Property Parcel No.: 2. The property identified above is . 3. More than one parcel of real property is included in the subject of this appeal and the parcels are contiguous. THE KROGER CO. OF MICHIGAN CITY OF MIDLAND 11-33-40-100 real
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MTT Docket No. 25-_________-TT Page 2 of 5 4. Petitioner owns and/or otherwise holds an interest in the parcels of property that are the subject of this appeal. 5. The property identified above is classified as ______________________________. 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in __________ County. 8. The property identified above’s address is: __________________________________________________. 9. The assessment(s) at issue were established by the: _________________________. 10. Petitioner’s legal residence or principal office address is: __________________________________________________. 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2025. 13. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 14. Petitioner contends the values for tax year 2025 are no more than the following: Tax Year True Cash Value State Equalized Value Taxable Value 2025 202 Commercial-Vacant Midland 315 Joe Mann Blvd, Midland, MI 48642 City of Midland 1014 Vine Street, Cincinnati, OH 45202 $2,073,200 $1,036,600 $921,244 $1,720,000 $860,000 $860,000
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MTT Docket No. 25-_________-TT Page 3 of 5 15. The values in contention for tax year 2025 are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 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. Dated: May ___, 2025 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative $353,200 $176,600 $61,244 31
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MTT Docket No. 25-_________-TT MTT Docket No. 25-_________-TT Page 4 of 5 _______________________________, Petitioner, v ______________________________, Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION MULTIPLE PARCEL PETITION FORM 1 OF 1 1. The classification of the property or properties identified herein as established by Respondent’s Board of Review is: Tax Year Parcel Number Real/Personal Classification 2025 2. The values for the property or properties identified herein as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2025 THE KROGER CO. OF
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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 9174887825 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?7 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 315 Joe Mann Blvd Midland Michigan 48642 Taxing Authority (City or Township) City Of Midland (MIDLAND) County Midland If you are appealing more than one parcel, are they contiguous or adjoining? Yes (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)
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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: 11-33-40-100 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1036600 Current Taxable Value as established by the Board of Review: 921244 What do you believe is the fair market value (also known as True Cash Value)? 1720000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 860000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Number: 11-33-40-001 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 61200 Current Taxable Value as established by the Board of Review: 61200 What do you believe is the fair market value (also known as True Cash Value)? 100000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 50000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Number: 11-33-40-800 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 76600 Current Taxable Value as established by the Board of Review: 76600 What do you believe is the fair market value (also known as True Cash Value)? 120000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR 60000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Number: 11-33-40-810 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 61200 Current Taxable Value as established by the Board of Review: 61200 What do you believe is the fair market value (also known as True Cash Value)? 100000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 50000 If you belive the Taxable Value differs from your contention of Assessed
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