Record Finder / 26-001445-TT
Michigan
The Kroger Co Of Michigan Petitioner Vs. Township Of Pittsfield Respondent
- Petitioner
- The Kroger Co Of Michigan
- Respondent
- Township Of Pittsfield
Case overview
- Docket number
- 26-001445-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Washtenaw
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Answer was received | RESP | Not recorded | 09/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Order Setting Aside P Default | Not recorded | Not recorded | 09/18/2026 | Not recorded | Download |
| 6 | Proof of service of petition was received. | Not recorded | Not recorded | 09/15/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Order Holding Party in Default | Not recorded | Not recorded | 09/11/2026 | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 09/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/13/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Kroger Co of Michigan 26-001445 Answer to Petition 9-22-26.pdfRead complete document text →
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1 S E C R E S T W A R D L E STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN, Petitioner, MTT Docket No. 26-001445 -vs- PITTSFIELD CHARTER TOWNSHIP, Respondent. _________________________________________________________________________________/ DUCHARME, MCMILLEN & ASSOCIATES, INC. Michelle M. Silvey (P69494) Attorney for Petitioner 9229 Delegates Row Suite 375 Indianapolis, IN 46240 (317) 596-3260 Ext. 2404 (917) 488-7825 msilvey@dmainc.com SECREST WARDLE Alana A. Knox (P85859) Attorney for Respondent 2600 Troy Center Drive P.O. Box 5025 Troy, MI 48007-5025 (248) 851-9500 aknox@secrestwardle.com _________________________________________________________________________________/ RESPONDENT’S ANSWER TO PETITIONER’S ENTIRE TRIBUNAL PROPERTY TAX PETITION NOW COMES Respondent, PITTSFIELD TOWNSHIP, by and through its attorneys, SECREST WARDLE, and for its Answer to Petitioner’s Entire Tribunal Property Tax Petition, states as follows: 1. Answering paragraph 1, Respondent admits that the subject property under appeal is identified as tax identification number L-12-11-150-037. 2. Answering paragraph 2, Respondent admits that the parcel identified as tax identification number L-12-11-150-037 is real property. 3. Answering paragraph 3, Respondent admits that the only parcel under appeal is the parcel identified as tax identification number L-12-11-150-037.
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2 S E C R E S T W A R D L E 4. Answering paragraph 4, Respondent admits the same. Respondent neither admits nor denies the remainder of the allegations contained in paragraph 4 for lack of sufficient knowledge or information upon which to form a belief and leaves Petitioner to its proofs. 5. Answering paragraph 5, Respondent admits that the parcel identified as tax identification number L-12-11-150-037 is 201 Commercial-Improved property. 6. Answering paragraph 6, Respondent neither admits nor denies the allegations contained in paragraph 6 for lack of sufficient knowledge or information upon which to form a belief and leaves Petitioner to its proofs. 7. Answering paragraph 7, Respondent admits that the parcel identified as tax identification number L-12-11-150-037 is located in Washtenaw County. 8. Answering paragraph 8, Respondent admits that the parcel identified as tax identification number L-12-11-150-037 has a property address of 3200 Carpenter Rd., Ypsilanti, MI 48197. 9. Answering paragraph 9, Respondent admits the same. 10. Answering paragraph 10, Respondent neither admits nor denies the allegations contained in paragraph 10 for lack of sufficient knowledge or information upon which to form a belief and leaves Petitioner to its proofs. 11. Answering paragraph 11, Respondent neither admits nor denies the allegations contained in paragraph 11 for lack of sufficient knowledge or information upon which to form a belief and leaves Petitioner to its proofs. 12. Answering paragraph 12, Respondent admits that the tax year at issue is 2026. 13. Answering paragraph 13, Respondent admits that the subject property’s 2026 true cash, assessed and taxable values on the Respondent’s assessment roll are as follows:
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3 S E C R E S T W A R D L E TAX YEAR TRUE CASH VALUE ASSESSED VALUE TAXABLE VALUE 2026 $7,006,624 $3,503,312 $3,265,398 which assessed value will result in a state equalized value in the same amount based upon the tentative equalization factor. 14. Answering paragraph 14, Respondent denies that the subject property’s 2026 true cash, state equalized and taxable values on the Respondent’s assessment roll should be: TAX YEAR TRUE CASH VALUE STATE EQUALIZED VALUE TAXABLE VALUE 2026 $4,472,000 $2,236,000 $2,236,000 15. Answering paragraph 15, Respondent neither admits nor denies the allegations contained in paragraph 15 for lack of sufficient knowledge or information upon which to form a belief and leaves Petitioner to its proofs. 16. Answering paragraph 16 and its subparts (a), (b), (c) and (d), Respondent denies the allegations contained therein for the reason that the same are untrue. WHEREFORE, Respondent, PITTSFIELD TOWNSHIP, denies that Petitioner is entitled to the relief it seeks and respectfully requests that the Respondent’s assessments and taxable values of the subject property be affirmed or increased, that Petitioner’s Entire Tribunal Property Tax Petition be dismissed with prejudice and that Respondent be granted costs and attorney fees so wrongfully incurred.
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EntireTribunalCaseISAnswer.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 Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001445 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of Pittsfield (WASHTENAW) 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 Alana M.I. E. Last Name Knox Firm Name (if any) Secrest Wardle Address (No., Street, P.O. Box or Rural Route) 2600 Troy Center Drive City or Town Troy State Michigan ZIP Code 48007 Telephone Number 2488519500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) aknox@secrestwardle.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Alana E. Knox /s/
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Order_Setting_Aside_P_Default.2026-09-18_15-13-08.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. 26-001445 Township Of Pittsfield, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on September 11, 2026, 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: /s/ Patricia L. Halm Entered: September 18, 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
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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. 26-001445 Township Of Pittsfield, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on September 11, 2026, 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: /s/ Patricia L. Halm Entered: September 18, 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
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SCANNED KROGER OF MICHIGAN PITTSFIELD CHARTER TOWNSHIP 26-001445 POS.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN. Petitioner, MTT DOCKET NO. 26-001445-TT Pittsfield Charter Township, Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 8t" 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: Lawrence Kestenbaum Ann Arbor Public Schools Washtenaw County Clerk Leslie Wilkins, School Board Secretary 200 N. Main 2555 S State Ann Arbor, MI 48104 Ann Arbor, MI 48104 Samuel C. Spang Michigan State Treasurer Washtenaw County Equalization Director Department of Treasury 200 N Main St Treasury Building Suite 210 430 West Allegan Ann Arbor, MI 48104 Lansing, MI 48922 Micke, ((@ SY @) 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. 26-001445-TT Pittsfield 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: Warsha Kulkarni Trish Reilly Pittsfield Charter Township Assessor Pittsfield Charter Township Supervisor 6201 W. Michigan Ave. 6201 W. Michigan Avenue Ann Arbor, MI 48108 Ann Arbor, MI 48108 Michelle L. Anzaldi Pittsfield Charter Township Clerk 6201 W Michigan Ave Ann Arbor, MI, 48108 icy (( & Mica ((o 0 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. 26-001445-TT 5 Petitioner, Vv Pittsfield 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.: L -12-11-150-037 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
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MTT Docket No. 26-001445-TT Page 2 of 3 6. 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 protést was not required. The property or properties at issue are in _¥ ashtenaw County. The property or properties’ address is: 3200 Carpenter Rd, Ypsilanti, MI 48197 The assessment(s) at issue were established by the: Pittsfield 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 $7,006,624 $3,503,312 $3,265,398 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 $4,472,000 $2,236,000 $2,236,000 The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $2,534,624 $1,267,312 $1,029,398
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MTT Docket No. 26-001445-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,
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SubsequentFiling.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 MICHIGAN TAX TRIBUNAL Docket Number: 26-001445 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 OF MICHIGAN PITTSFIELD CHARTER TOWNSHIP 26-001445 POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Order_Holding_Party_in_Default.2026-09-11_08-38-07.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. 26-001445 Township Of Pittsfield, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file proof evidencing service of the petition. See TTR 227. The Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may effectuate the efficient administration of this appeal. As such, Petitioner must submit the proof of service within 14 days of the entry of this order. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Petitioner 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.1 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: /s/ Patricia L. Halm Entered: September 11, 2026 1 “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. 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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MTT Docket No. 26-001445 Page 2 of 2 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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The Kroger of Michigan - Pittsfield Charter Township.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL __________________________________________, MTT Docket No. 26-001445-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 Pittsfield Charter Township L -12-11-150-037 real 201 Commercial-Improved
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MTT Docket No. 26-001445-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 Washtenaw 3200 Carpenter Rd, Ypsilanti, MI 48197 Pittsfield Charter Township 1014 Vine Street, Cincinnati, OH 45202 $7,006,624 $3,503,312 $3,265,398 $4,472,000 $2,236,000 $2,236,000 $2,534,624 $1,267,312 $1,029,398
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MTT Docket No. 26-001445-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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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: 26-001445 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: The Kroger of Michigan - Pittsfield Charter Township Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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The Kroger of Michigan - Pittsfield Charter Township.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL __________________________________________, MTT Docket No. 26-_____BBB_-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 Pittsfield Charter Township L -12-11-150-037 real 201 Commercial-Improved
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MTT Docket No. 26-______BBB-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 Washtenaw 3200 Carpenter Rd, Ypsilanti, MI 48197 Pittsfield Charter Township 1014 Vine Street, Cincinnati, OH 45202 $7,006,624 $3,503,312 $3,265,398 $4,472,000 $2,236,000 $2,236,000 $2,534,624 $1,267,312 $1,029,398
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MTT Docket No. 26-_____BBB_-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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EntireTribunalCaseISPetition.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 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] 3200 Carpenter Rd Ypsilanti
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48197 Taxing Authority (City or Township) Township of Pittsfield (WASHTENAW) County Washtenaw 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: L -12-11-150-037 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: 3503312 Current Taxable Value as established by the Board of Review: 3265398 What do you believe is the fair market value (also known as True Cash Value)? 4472000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2236000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2236000 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.
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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: 26052686959442 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-13_15-10-55.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 v MTT Docket No.: 26-001445 Township Of Pittsfield, 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
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The Kroger of Michigan - Pittsfield Charter Township.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL __________________________________________, MTT Docket No. 26-_____BBB_-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 Pittsfield Charter Township L -12-11-150-037 real 201 Commercial-Improved
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MTT Docket No. 26-______BBB-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 Washtenaw 3200 Carpenter Rd, Ypsilanti, MI 48197 Pittsfield Charter Township 1014 Vine Street, Cincinnati, OH 45202 $7,006,624 $3,503,312 $3,265,398 $4,472,000 $2,236,000 $2,236,000 $2,534,624 $1,267,312 $1,029,398
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MTT Docket No. 26-_____BBB_-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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EntireTribunalCaseISPetition.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 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] 3200 Carpenter Rd Ypsilanti
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48197 Taxing Authority (City or Township) Township of Pittsfield (WASHTENAW) County Washtenaw 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: L -12-11-150-037 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: 3503312 Current Taxable Value as established by the Board of Review: 3265398 What do you believe is the fair market value (also known as True Cash Value)? 4472000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2236000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2236000 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.
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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: 26052686959442 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.