Record Finder / 26-001655-TT
Michigan
The Kroger Co Of Michigan Petitioner Vs. City Of Roseville Respondent
- Petitioner
- The Kroger Co Of Michigan
- Respondent
- City Of Roseville
Case overview
- Docket number
- 26-001655-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 | 09/23/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | 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 | Not recorded | 1 | 08/20/2026 | 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 | 08/20/2026 | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 05/28/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Rsvl - Kroger MTT Answer Aff Defs & POS.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN, Petitioner, vs. MTT Docket No. 26-001655-TT CITY OF ROSEVILLE, Respondent. MICHELLE M. SILVEY (P69494) TIMOTHY D. TOMLINSON (P48519) ALEX MORSE TOMLINSON & MCGRAIL, PLLC DuCharme, McMillen & Assoc. Inc. Attorneys for Respondent Representatives for Petitioner 22600 Hall Rd., Ste. 102 9229 Delegates Row, Suite 375 Clinton Township, MI 48036 Indianapolis, IN 46240 (586) 263-5050 (317) 689-6467 — ofc ttomlinson@ttlmlaw.com (917) 488-7825 — mobile msilvey@dmainc.com amorse@dmainc.com RESPONDENT'S ANSWER TO PETITION (Entire Tribunal, 2026 Tax Year) NOW COMES the Respondent, City of Roseville, by and through its attorneys, Tomlinson & McGrail, PLLC, and in answer to Petitioner’s Petition, states as follows: 1. Respondent admits paragraph 1. 2. Respondent admits paragraph 2. 3. Respondent admits paragraph 3. 4. Respondent neither admits nor denies paragraph 4 being without sufficient information to form a reasonable belief thereto. 5. Respondent admits paragraph 5. 6. Respondent admits paragraph 6. 7. Respondent admits paragraph 7.
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10.
11
12.
13.
14.
15.
16.
Respondent admits paragraph 8.
Respondent admits paragraph 9.
Respondent neither admits nor denies paragraph 4 being without sufficient
information to form a reasonable belief thereto.
Respondent denies paragraph 11 because it is untrue, leaving Petitioner to its
proofs.
Respondent admits paragraph 12.
Respondent admits paragraph 13.
Defendant denies paragraph 14 because it is untrue, leaving Petitioner to its
proofs.
Defendant denies paragraph 15 because it is untrue, leaving Petitioner to its
proofs.
Defendant denies paragraph 16, including (a) thru (d), because it is untrue,
leaving Petitioner to its proofs.
WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss the
Petition, affirm the values as determined by Respondent, and award costs and attorney fees
wrongfully incurred in having to defend this matter.
Respectfully submitted,
TOMLINSON & MCGRAIL, PLLC
7
TIMOTHY D. TOMLINSON (P48519)
Attorneys for Respondent
22600 Hall Road, Ste. 102
ATIFICATE OF SERVICE
Clinton Twp., MI 48036
2] carifies that the foregoing ing
pi
(586) 263-5050
ttomlinson@ttlmlaw.com
Ey: {3} Overnight
Co
{J Hand Delj
[=| Corie
Signature
Dated: September 18, 2026
TonPage 3
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN, Petitioner, VS. CITY OF ROSEVILLE, Respondent. MTT Docket No. 26-001655-TT MICHELLE M. SILVEY (P69494) ALEX MORSE DuCharme, McMillen & Assoc. Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467 — ofc (917) 488-7825 — mobile msilvey@dmainc.com amorse@dmainc.com TIMOTHY D. TOMLINSON (P48519) TOMLINSON & MCGRAIL, PLLC. Attorneys for Respondent 22600 Hall Rd., Ste. 102 Clinton Township, MI 48036 (586) 263-5050 ttomlinson@ttlmlaw.com RESPONDENT'S AFFIRMATIVE DEFENSES NOW COMES the Respondent, City of Roseville, by and through its attorneys, Tomlinson & McGrail, PLLC, and for its Affirmative Defenses, states as follows: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. Petitioner fails to allege specific and sufficient facts to establish fraud, error of law, discrimination, the application of wrong principles or illegality on the part of the Respondent. 3. Petitioner fails to allege that the mode and method of appraising its property failed to conform to the mode and method applied in the case of all of the
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10. properties in the Respondent’s taxing unit for the year in question. Petitioner fails to allege specific and sufficient facts to establish the true cash value, assessed value and taxable value of its property. Petitioner fails to allege specific and sufficient facts to support its allegation that the assessed value of its property, as equalized, is at a factor other than 50% and also fails to allege specific and sufficient facts to support is allegations that that the property’s taxable value is improper. Petitioner fails to show that any rate other than 50% after equalization was applied to the true cash value of its property, as well as to the properties of all others to arrive at the respective equalized assessments. Petitioner, in essence, asks that this Honorable Tribunal grant it an illegal preference by application of a method of assessment different from that employed in the assessment of other properties in the Respondent’s taxing unit. Petitioner, in essence, seeks by Petition to challenge the process of county and state equalization as to the which it has no legal standing and cannot maintain a cause of action. Any decrease in the value of Petitioner’s property was a result of its own intentional acts and/or negligence and cannot be allowed to reduce Petitioner’s otherwise equitable tax burden. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements.
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11. Respondent reserves the right to add to these Affirmative Defenses any new Affirmative Defenses that discovery reveals. WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss the Petition, affirm the values as determined by Respondent, and award costs and attorney fees wrongfully incurred in having to defend this matter. Respectfully submitted, TOMLINSON & MCGRAIL, PLLC TIMOTHY D. TOMLINSON (P48519) Attorneys for Respondent 22600 Hall Rd., Ste. 102 Clinton Township, MI 48036 (586) 263-5050 ttomlinson@ttlmlaw.com Dated: September 18, 2026 ~=RTIFICATE OF SERVICE os certifies that the foregoing Ai art above causes to each of tho Eo jive addresses
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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. 26-001655 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Roseville (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 Timothy M.I. D Last Name Tomlinson Firm Name (if any) Tomlinson & McGrail, PLLC Address (No., Street, P.O. Box or Rural Route) 22600 Hall Road Suite 102 City or Town Clinton Township State Michigan ZIP Code 48036 Telephone Number 5862635050 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) ttomlinson@ttlmlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Timothy D. Tomlinson /s/
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SCANNED KROGER - CITY OF ROSEVILLE 26-001655 POS.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN. ) Petitioner, ) MTT DOCKET NO. 26-001655-TT ) ) City of Roseville. ) ) ) 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 G. Forlini Roseville Community Schools Macomb County Clerk Joseph DeFelice, School Board Secretary 40 N Main Street 18975 Church Street Mount Clemens, MI 40843 Roseville, MI 48066 Kristen M. Sieloff Michigan State Treasurer Macomb County Equalization Director Department of Treasury 1 S Main, 6" Floor Treasury Building Mount Clemens, MI 40843 430 West Allegan Lansing, MI 48922 j SK Micke, (( ®) 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. 26-001655-TT ) ) City of Roseville. ) ) ) 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: City of Roseville Assessor Brook Openshaw 29777 Gratiot Avenue Roseville MI 48066 City of Roseville Clerk Jennifer A. Zelmanski 29777 Gratiot Avenue Roseville MI 48066 ide ((0 S Mice (0 5) 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. 26-001655-TT Petitioner, Vv City of Roseville 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.: 08-14-03-354-002 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. 26-001655-TT Page 2 of 3 6. The assessment(s) at issue were not protested to Respondents 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: 20891 13 Mile Rd, Roseville, MI 48066 9. The assessment(s) at issue were established by the: City of Roseville 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 $9,282,800 $4,641,400 $3,520,016 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 $4,570,000 $2,285,000 $2,285,000 15. The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $4,712,800 $2,356,400 $1,235,016
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MTT Docket No. 26-001655-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. Mic (0 eo) Dated: May 28 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: 26-001655 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 - CITY OF ROSEVILLE 26-001655 POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Kroger - City of Roseville.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 City of Roseville 08-14-03-354-002 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 20891 13 Mile Rd, Roseville, MI 48066 City of Roseville 1014 Vine Street, Cincinnati, OH 45202 $9,282,800 $4,641,400 $3,520,016 $4,570,000 $2,285,000 $2,285,000 $4,712,800 $2,356,400 $1,235,016
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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 28
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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] 20891 13 Mile Rd, Roseville
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48066 Taxing Authority (City or Township) City Of Roseville (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: 08-14-03-354-002 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: 4641400 Current Taxable Value as established by the Board of Review: 3520016 What do you believe is the fair market value (also known as True Cash Value)? 4570000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2285000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2285000 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: 26052887159645 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-20_16-43-10.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.: 26-001655 City Of Roseville, 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 20, 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 - City of Roseville.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 City of Roseville 08-14-03-354-002 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 20891 13 Mile Rd, Roseville, MI 48066 City of Roseville 1014 Vine Street, Cincinnati, OH 45202 $9,282,800 $4,641,400 $3,520,016 $4,570,000 $2,285,000 $2,285,000 $4,712,800 $2,356,400 $1,235,016
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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 28
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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] 20891 13 Mile Rd, Roseville
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48066 Taxing Authority (City or Township) City Of Roseville (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: 08-14-03-354-002 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: 4641400 Current Taxable Value as established by the Board of Review: 3520016 What do you believe is the fair market value (also known as True Cash Value)? 4570000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2285000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2285000 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: 26052887159645 Supporting Waiver Documents:
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