The Kroger Co Of Michigan Petitioner Vs. Township Of Saginaw Respondent

Page 1

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

September 25, 2026 

VIA ELECTRONIC FILING 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

The Kroger Co of Michigan v Township of Saginaw 

MTT Docket No.: 26-001439 

Dear Ms. Welton: 

Enclosed please find Respondent’s Answer to Entire Tribunal Property Tax Petition 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. 

Very truly ges 

FIK/1s 

Enclosures 

cc: 

Client (w/encs) 

Mikki Silvey (w/encs) 

Alex Morse (w/encs) 

Cameron Beckner (w/encs) 

4927-7003-3107, v. 

1 

BRAUN KENDRICK FINKBEINER PLC. 

MIDLAND 

SAGINAW 

MT. PLEASANT 

ite 

A 

BRAUNKENDRICK.COM

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO OF MICHIGAN, 

Petitioner, 

MTT Docket No.: 26-001439 

v 

TOWNSHIP OF SAGINAW, 

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 

Cameron Beckner 

4301 Fashion Square Blvd. 

Representatives for Petitioner 

Saginaw, MI 48603 

9229 Delegates Row, Suite 375 

(989) 498-2100 

Indianapolis, IN 46240 

frakea@braunkendrick.com 

(317) 596-3260 

msilvey(@dmainc.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, Township of Saginaw, 

and states that on thee) 5 day of September, 2026, 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, Alex Morse, 

Cameron Beckner, 9229 Delegates Row, Suite 375, Indianapolis, IN 46240. 

in. Shadi 

LEE STADLER 

4924-5460-8339, v. 1

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001439

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: The Kroger Co of Michigan v Township of Saginaw (26-001439) Proof of 

Service

Document Type: Documentation

Attachment File Name: The Kroger Co of Michigan v Township of Saginaw (26-001439) 

correspondence

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO OF MICHIGAN, 

Petitioner, 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MTT Docket No.: 26-001439 

DUCHARME, MCMILLEN & ASSOCIATES, INC. 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260 

msilvey@dmainc.com 

amorse@dmainc.com 

cbeckner@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 

RESPONDENT’S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

NOW COMES Respondent, Township of Saginaw, by and through its attorneys, Braun 

Kendrick Finkbeiner P.L.C., and for its Answer to Petition, states as follows: 

1: 

Admitted. 

2: 

Admitted. 

3; 

Admitted. 

4. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 4. 

5% 

Admitted. 

4909-3541-9090, v. 1

Page 2

6. 

Respondent admits no protest to the Board of Review 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 lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 11. 

12. 

Admitted. 

13. 

Admitted. The Notice of Assessment for tax year 2026 is attached as Exhibit A. 

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 current true cash 

value, state equalized value and taxable value for the subject property, are incorrect. 

15. 

Respondent admits Petitioner has correctly determined the values in contention by 

subtracting its erroneous value claims from the values determined by the Board of Review. 

16. 

Respondent denies as untrue the allegations and any implication that the current 

assessment of the subject property is incorrect. 

16a. 

Respondent denies as untrue the allegations in paragraph 16a. 

16b. 

Respondent denies as untrue the allegations in paragraph 16b. 

16¢c. 

Respondent denies as untrue the allegations in paragraph 16c. 

16d. 

Respondent denies as untrue the allegations in paragraph 16d. 

4909-3541-9090, v. 1

Page 3

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 property, 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 property’s taxable value is improper. 

6. 

Respondent 

has 

properly 

and 

lawfully 

assessed 

Petitioner’s 

property 

and 

established its taxable value in accordance with statutory and constitutional requirements. 

7. 

The subject property was uniformly assessed in accordance with Michigan law. 

8. 

Respondent reserves the right to assert additional affirmative defenses during the 

pendency of this action. 

WHEREFORE, 

Respondent, 

Township 

of Saginaw, 

respectfully 

requests 

that 

this 

Honorable Tribunal provide it with the following relief: 

A. 

Dismiss the Petition with prejudice, and award Respondent its costs and attorney 

fees wrongfully incurred in the defense of this action; and 

B. 

Provide Respondent with such other relief as the Tribunal deems appropriate. 

4909-3541-9090, v. 1

Page 4

BRAUN KE 

BEINER P.L.C. 

Dated: September 25, 2026 

BY: 

FRANCIS J, KEATING (P39223) 

Attorney for 

Respondent 

4909-3541-9090, v. 1

Page 5

EXHIBIT A

Page 6

Micha Department of Treasury, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is Issued under tha authority of Public Act 206 of 1833, Sec. 211.24c and Sec.211.34c, as amended. This Is a mode] 

it notice 

to be used by the local assessor. 

FROM SAGINAW CHARTER TOWNSHIP 

PARCEL IDENTIFICATION 

TREENA CHICK, ASSESSOR 

PARCEL NUMBER: 

23-12-4-16-3008-004 

P.O. BOX 6400 

PROPERTY ADDRESS:

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001439

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Saginaw (SAGINAW)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Francis

M.I.

J

Last Name

Keating

Firm Name (if any)

Braun Kendrick

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

4301 Fashion Square Blvd.

City or Town

Saginaw

State

 Michigan

ZIP Code

48603

Telephone Number

9894982100

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

frakea@braunkendrick.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Francis J. Keating

/s/

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Page 1

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

September 17, 2026 

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 Township of Saginaw 

MTT Docket No.: 26-001439 

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. 

FIK/Is 

Enclosures 

cc: 

Client (w/encs) 

Mikki Silvey (w/encs) 

Alex Morse (w/encs) 

Cameron Beckner (w/encs) 

4938-9808-2257, v. 

1 

A8 

BRAUN KENDRICK FINKBEINER PL.C. 

MIDLAND 

SAGINAW 

MT. PLEASANT 

BRAUN KEN DRICK.COM

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO OF MICHIGAN, 

Petitioner, 

MTT Docket No.: 26-001439 

v 

TOWNSHIP OF SAGINAW, 

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 

Cameron Beckner 

4301 Fashion Square Blvd. 

Representatives for Petitioner 

Saginaw, MI 48603 

9229 Delegates Row, Suite 375 

(989) 498-2100 

Indianapolis, IN 46240 

frakea@braunkendrick.com 

(317) 596-3260 

msilvey@dmainc.com 

amorse@dmainc.com 

cbeckner@dmainc.com 

APPEARANCE 

NOW COMES Braun Kendrick Finkbeiner P.L.C., by Francis 

J. Keating, and hereby 

enters its Appearance on behalf of Respondent, Township of Saginaw. 

BRAUN KENDRI 

EINERPIE 

CE 

Dated: September 7 2026 

BY: 

FRANCIS. 

KEATING (P39223) 

Attorney for\R¢spondent 

4906-6394-5937, v. 1

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO OF MICHIGAN, 

Petitioner, 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MTT Docket No.: 26-001439 

DUCHARME, MCMILLEN & ASSOCIATES, INC. 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260 

msilvey(@dmainc.com 

amorse(@dmainc.com 

cbeckner@dmainc.com 

LCA 

TR 1S 

00 ¢ 

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, Township of Saginaw, 

and states that on the 

\“("“day of September, 2026, 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, Alex Morse, Cameron Beckner, 9229 

Delegates Row, Suite 375, Indianapolis, IN 46240. 

4929-5324-9745, v. 

1 

a 

LEE STADLER

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO. OF MICHIGAN. 

Petitioner, 

Saginaw Charter Township, 

Respondent. 

MTT DOCKET NO. 26-001439-TT 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 8 day of 

September 2026 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: 

Vanessa Guerra 

Saginaw County Clerk 

111 S. Michigan Ave. 

Saginaw, MI 48602 

Denise Joseph 

Saginaw County Equalization Director 

111 S. Michigan Avenue 

Saginaw, MI 48602 

Saginaw Twp Community School 

Michele T. DeShone, School Board 

Secretary 

3465 North Center Road 

Saginaw, MI 48603 

Michigan State Treasurer 

Department of Treasury 

Treasury Building 

430 West Allegan 

Lansing, MI 48922 

Micke (© Soe 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO. OF MICHIGAN. 

) 

) 

Petitioner, 

MTT DOCKET NO. 26-001439-TT 

) 

) 

) 

Saginaw Charter Township, 

) 

) 

) 

) 

Respondent. 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 8" day of 

September 2026 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: 

Treena Chick 

Gary Fahndrich 

Saginaw Charter Township Assessor 

Saginaw Township Supervisor 

4980 Shattuck Rd 

4980 Shattuck Rd 

Saginaw, MI 48608-6400 

Saginaw, MI 48608-6400 

Lisa Y. Ingram 

Saginaw Charter Township Clerk 

4980 Shattuck Rd 

Saginaw, MI 48608-6400 

Mictas (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. 26-001439-TT 

Petitioner, 

v 

Saginaw Charter Township 

Respondent. 

/ 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260 

msilvey@dmainc.com 

amorse@dmainc.com 

cbeckner@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 23-12-4-16-3008-004 

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. 

5. 

The property identified above is classified as 201 Commercial-Improved

Page 4

MTT Docket No. 26-001439-TT 

Page 2 of 3 

6. 

10. 

11. 

12. 

13. 

14. 

15. 

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

Board of Review as a protest was not required. 

The property or properties at issue are in Saginaw 

County. 

The property or properties’ address is: 

4672 State St, Saginaw, MI 48603 

The assessment(s) at issue were established by the: Saginaw 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: 2026. 

The values for the property identified above as established by Respondent’s 2026 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2026 

$14,408,800 

$7,204,400 

$5,091,872 

Petitioner contends the values for tax year 2026 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2026 

$5,447,000 

$2,723,500 

$2,723,500 

The values in contention for tax year 2026 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2026 

$8,961,800 

$4,480,900 

$2,368,372

Page 5

MTT Docket No. 26-001439-TT 

Page 3 of 3 

16. The 2026 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 2026 true cash, state equalized and taxable values and direct 

Respondent to

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001439

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: SCANNED KROGER - SAGINAW CHARTER TOWNSHIP 26-001439 

POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

, 

MTT Docket No. 26-_________-TT

Petitioner, 

v 

 

, 

Respondent. 

 

/ 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260

msilvey@dmainc.com

amorse@dmainc.com

cbeckner@dmainc.com

 

/ 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. Property Parcel No.: 

2. The property identified above is 

.

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.

5. The property identified above is classified as 

.

THE KROGER CO. OF MICHIGAN 

Saginaw Charter Township 

23-12-4-16-3008-004 

real

201 Commercial-Improved

Page 2

MTT Docket No. 26-_________-TT

Page 2 of 3 

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 or properties’ 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: 2026.

13. The values for the property identified above as established by Respondent’s 2026 Board

of Review are:

Tax 

Year 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2026 

14. Petitioner contends the values for tax year 2026 are no more than the following:

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2026 

15. The values in contention for tax year 2026 are:

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2026 

 Saginaw 

 4672 State St, Saginaw, MI 48603 

Saginaw Charter Township 

 1014 Vine Street, Cincinnati, OH 45202 

$14,408,800

$7,204,400

$5,091,872

$5,447,000

$2,723,500

$2,723,500

$8,961,800

$4,480,900

$2,368,372

Page 3

MTT Docket No. 26-_________-TT 

Page 3 of 3 

16. The 2026 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 2026 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: __________ ___, 2026 

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

May 

26

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

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

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)

DuCharme, McMillen & Associates

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

917-488-7825

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

msilvey@dmainc.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

4672 State St

Saginaw

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48603

Taxing Authority (City or Township)

Township Of Saginaw (SAGINAW) 

County

Saginaw

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

23-12-4-16-3008-004

Classification of Property: Real (check one)

Commercial (check one)

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

7204400

Current Taxable Value as established by the Board of Review:

5091872

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

5447000

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

2723500

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

2723500

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michelle (Mikki) M. Silvey

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686955240

Supporting Waiver Documents:

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

The Kroger Co Of Michigan, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001439

Township Of Saginaw, 

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 13, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

, 

MTT Docket No. 26-_________-TT

Petitioner, 

v 

 

, 

Respondent. 

 

/ 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260

msilvey@dmainc.com

amorse@dmainc.com

cbeckner@dmainc.com

 

/ 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. Property Parcel No.: 

2. The property identified above is 

.

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.

5. The property identified above is classified as 

.

THE KROGER CO. OF MICHIGAN 

Saginaw Charter Township 

23-12-4-16-3008-004 

real

201 Commercial-Improved

Page 2

MTT Docket No. 26-_________-TT

Page 2 of 3 

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 or properties’ 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: 2026.

13. The values for the property identified above as established by Respondent’s 2026 Board

of Review are:

Tax 

Year 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2026 

14. Petitioner contends the values for tax year 2026 are no more than the following:

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2026 

15. The values in contention for tax year 2026 are:

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2026 

 Saginaw 

 4672 State St, Saginaw, MI 48603 

Saginaw Charter Township 

 1014 Vine Street, Cincinnati, OH 45202 

$14,408,800

$7,204,400

$5,091,872

$5,447,000

$2,723,500

$2,723,500

$8,961,800

$4,480,900

$2,368,372

Page 3

MTT Docket No. 26-_________-TT 

Page 3 of 3 

16. The 2026 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 2026 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: __________ ___, 2026 

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

May 

26

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

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

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)

DuCharme, McMillen & Associates

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

917-488-7825

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

msilvey@dmainc.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

4672 State St

Saginaw

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48603

Taxing Authority (City or Township)

Township Of Saginaw (SAGINAW) 

County

Saginaw

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

23-12-4-16-3008-004

Classification of Property: Real (check one)

Commercial (check one)

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

7204400

Current Taxable Value as established by the Board of Review:

5091872

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

5447000

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

2723500

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

2723500

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michelle (Mikki) M. Silvey

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686955240

Supporting Waiver Documents:

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