Record Finder / 26-001551-TT
Michigan
The Kroger Co Of Michigan Petitioner Vs. Township Of Shelby Respondent
- Petitioner
- The Kroger Co Of Michigan
- Respondent
- Township Of Shelby
Case overview
- Docket number
- 26-001551-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Answer was received | RESP | Not recorded | 09/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | 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 | 08/18/2026 | 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 | 08/18/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Answer Aff. Defs. & POS.pdfRead complete document text →
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KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN, Petitioner, MTT Docket No. 26-001551-TT Parcel No. 23-07-13-400-070 CHARTER TOWNSHIP OF SHELBY, Respondent. _____________________________________________________________________________/ DuCHARME, McMILLEN & ASSOCIATES, INC. MICHELLE (Mikki) M. SILVEY (P69494) ALEX MORSE CAMERON BECKNER 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 cbckner@dmainc.com KIRK, HUTH, LANGE & BADALAMENTI, PLC ROSEMARY V. DAVIS (P47336) ROBERT S. HUTH, JR. (P42531) Attorneys for Respondent 19500 Hall Road, Suite 100 Clinton Township, MI 48038 (586) 412-4900 rdavis@kirkhuthlaw.com _____________________________________________________________________________/ RESPONDENT’S ANSWER TO PETITION NOW COMES the Respondent, CHARTER TOWNSHIP OF SHELBY, by and through its attorneys, KIRK, HUTH, LANGE & BADALAMENTI, PLC, and for its Answer to Petition, states as follows: 1. Answering Paragraph 1, Respondent admits the allegations contained therein. 2. Answering Paragraph 2, Respondent admits the allegations contained therein. 3. Answering Paragraph 3, Respondent admits the allegations contained therein. 4. Answering Paragraph 4, Respondent admits the allegations contained therein.
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2 S:\S\Shelby\Tax Tribunals\Kroger Co. of Michigan 2026\Answer Aff. Defs. & POS.docx KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . 5. Answering Paragraph 5, Respondent admits the allegations contained therein. 6. Answering Paragraph 6, Respondent admits the allegations contained therein. 7. Answering Paragraph 7, Respondent admits the allegations contained therein. 8. Answering Paragraph 8, Respondent admits the allegations contained therein. 9. Answering Paragraph 9, Respondent admits the allegations contained therein. 10. Answering Paragraph 10, Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations set forth therein and therefore leaves Petitioner to its strict proofs. 11. Answering Paragraph 11, Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations set forth therein and therefore leaves Petitioner to its strict proofs. 12. Answering Paragraph 12, Respondent admits the allegations contained therein. 13. Answering Paragraph 13, Respondent admits the allegations contained therein. 14. Answering Paragraph 14, Respondent denies the allegations contained therein for the reason they are untrue. 15. Answering Paragraph 15, Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations set forth therein and therefore leaves Petitioner to its strict proofs. 16. Answering Paragraph 16, Respondent denies the allegations contained therein for the reason they are untrue, inclusive of paragraphs (a) through (d). Respondent requests that the Tribunal deny the relief requested and uphold the assessment issued.
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3 S:\S\Shelby\Tax Tribunals\Kroger Co. of Michigan 2026\Answer Aff. Defs. & POS.docx KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . Respondent reserves the right to amend this Answer to include any additional defenses or information that may become known to Respondent during the course of this proceeding. WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss Petitioner’s Petition and grant any further relief that this Tribunal deems appropriate and just. Respectfully Submitted, KIRK, HUTH, LANGE & BADALAMENTI, PLC /s/Rosemary V. Davis ROSEMARY V. DAVIS (P47336) Attorneys for Respondent 19500 Hall Road, Ste. 100 Clinton Township, MI 48038 (586) 412-4900 Dated: September 16, 2026
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4 S:\S\Shelby\Tax Tribunals\Kroger Co. of Michigan 2026\Answer Aff. Defs. & POS.docx KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . AFFIRMATIVE DEFENSES Respondent, CHARTER TOWNSHIP OF SHELBY, through its attorneys, KIRK, HUTH, LANGE & BADALAMENTI, PLC, files the following Affirmative Defenses: 1. Petitioner has failed to allege specific and sufficient facts upon which the mode and method of appraising property fail to conform with mode and method applied to all other properties in the community. 2. Petitioner has failed to show that any fact other than 50 percent was applied to the true cash value of the property. 3. Petitioner is asking this Honorable Tribunal to make an underassessment based upon an arbitrary basis. 4. A levy of all taxes are required to be made based upon the assessment of 50 percent of true cash value as ultimately determined by the process of county and state equalization. 5. Respondent reserves the right to file additional affirmative defenses as may become apparent in this case. Respectfully Submitted, KIRK, HUTH, LANGE & BADALAMENTI, PLC /s/Rosemary V. Davis ROSEMARY V. DAVIS (P47336) Attorneys for Respondent 19500 Hall Road, Ste. 100 Clinton Township, MI 48038 (586) 412-4900 Dated: September 16, 2026
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5 S:\S\Shelby\Tax Tribunals\Kroger Co. of Michigan 2026\Answer Aff. Defs. & POS.docx KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN, Petitioner, MTT Docket No. 26-001551-TT Parcel No. 23-07-13-400-070 CHARTER TOWNSHIP OF SHELBY, Respondent. / PROOF OF SERVICE The undersigned certifies
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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. 26-001551 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of Shelby (MACOMB) 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 Rosemary M.I. V. Last Name Davis Firm Name (if any) Kirk, Huth, Lange & Badalamenti, PLC Address (No., Street, P.O. Box or Rural Route) 19500 Hall Road Ste. 100 City or Town Clinton Township State Michigan ZIP Code 48038 Telephone Number 586-412-4900 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rdavis@kirkhuthlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Rosemary V. Davis /s/
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SCANNED KROGER SHELBY CHARTER TOWNSHIP 26-001551 POS.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN Petitioner, MTT DOCKET NO. 26-001551-TT Shelby 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 USPS first class thereon: Anthony Forlini Utica Community Schools Macomb County Clerk Kelli Rankin, School Board Secretary 40 N. Main St., 1st Floor 11303 Greendale Mt Clemens, MI 48043 Sterling Heights, MI 48312 Kristen Sieloff Michigan State Treasurer Macomb County Equalization Director Department of Treasury 1 S Main, 6 Floor Treasury Building Mount Clemens, MI 48043 430 West Allegan Lansing, MI 48922 , a Mice (0 oe) 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. 26-001551-TT Shelby Charter Township, Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 8th 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: Matthew Schmidt Rick Stathakis Shelby Township Assessor Shelby Township Supervisor Township Hall Lower Level Township Hall Upper Level 52700 Van Dyke Ave. 52700 Van Dyke Ave. Shelby Township, MI 48316 Shelby Township, MI 48316 Stanley Grot Shelby Township Clerk Township Hall, Upper Level 52700 Van Dyke Ave. Shelby Township, MI 48316 Mic (0 ve) 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. 26-001551-TT Petitioner. v Shelby 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.: 23-07-13-400-070 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. 26-001551-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 Macomb County. 8. The property or properties’ address is: 14945 23 Mile Road, Shelby Township, MI 48315 9. The assessment(s) at issue were established by the: Shelby Charter Township 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: 2026. 13. 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 $15,886,000 $7,943,000 $4,630,901 14. 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 $5,429,610 $2,714,805 $2,714,805 15. The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $10,456,390 $5,228,195 $1,916,096
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MTT Docket No. 26-001551-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. Mics (0 Dose Dated: May 27 2026 By: Michelle (Mikki) M. Silvey (P69494) Petitioner's Representative
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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: 26-001551 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 SHELBY CHARTER TOWNSHIP 26-001551 POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Kroger - Shelby 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 Shelby Charter Township 23-07-13-400-070 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 Macomb 14945 23 Mile Road, Shelby Township, MI 48315 Shelby Charter Township 1014 Vine Street, Cincinnati, OH 45202 $15,886,000 $7,943,000 $4,630,901 $5,429,610 $2,714,805 $2,714,805 $10,456,390 $5,228,195 $1,916,096
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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 27
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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] 14945 23 Mile Road Shelby Township
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48315 Taxing Authority (City or Township) Township Of Shelby (MACOMB) County Macomb If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) 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: 23-07-13-400-070 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: 7943000 Current Taxable Value as established by the Board of Review: 4630901 What do you believe is the fair market value (also known as True Cash Value)? 5429610 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2714805 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2714805 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: 26052787079580 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-18_07-10-04.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.: 26-001551 Township Of Shelby, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: August 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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Kroger - Shelby 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 Shelby Charter Township 23-07-13-400-070 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 Macomb 14945 23 Mile Road, Shelby Township, MI 48315 Shelby Charter Township 1014 Vine Street, Cincinnati, OH 45202 $15,886,000 $7,943,000 $4,630,901 $5,429,610 $2,714,805 $2,714,805 $10,456,390 $5,228,195 $1,916,096
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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 27
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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] 14945 23 Mile Road Shelby Township
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48315 Taxing Authority (City or Township) Township Of Shelby (MACOMB) County Macomb If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) 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: 23-07-13-400-070 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: 7943000 Current Taxable Value as established by the Board of Review: 4630901 What do you believe is the fair market value (also known as True Cash Value)? 5429610 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2714805 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2714805 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: 26052787079580 Supporting Waiver Documents:
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