Record Finder / 26-001659-TT
Michigan
The Kroger Co Of Michigan Petitioner Vs. City Of St Clair, City Of St. Clair Shores Respondents
- Petitioner
- The Kroger Co Of Michigan
- Respondent
- City Of St Clair, City Of St. Clair Shores
Case overview
- Docket number
- 26-001659-TT
- Status
- Answer Due
- 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 | 10/14/2026 | 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 | 08/21/2026 | 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 | 08/21/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/28/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
MTT SCS Kroger. Ans.Affirm.POS.pdfRead complete document text →
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LAW OFFICES IHRIE O'BRIEN ALBRIGHT PERAKIS 24055 JEFFERSON AVE. ST. CLAIR SHORES, MI 48080 , SUITE 2000 TELEPHONE (586) 778-7778 STATE OF MICHIGAN DEPARTMENT OF LABOR & ECONOMIC GROWTH MICHIGAN TAX THE KROGER CO. OF MICHIGAN Petitioner, MTT Docket No. 26-001659-TT Vv. CITY OF ST. CLAIR SHORES, Respondent. / DuCharme, McMillen & Associates, Inc. Representative for Petitioner Michelle M. Silvery, P69494 9229 Delegates Row, Suite 375 Indianoplis, IN 46240 (317) 689-6467 msilvery@dmanic.com [HRIE O'BRIEN ALBRIGHT PERAKIS Attorney for Respondent By: Matthew D. Haugh, P87473 24055 Jefferson Avenue, Suite 2000 St. Clair Shores, MI 48080 (586) 778-7778 office@ihricobrienlaw.com / ANSWER TO PETITION NOW COMES Respondent, CITY OF ST. CLAIR SHORES, a Michigan municipal corporation, through its attorneys, IHRIE O'BRIEN ALBRIGHT PERAKIS, by Matthew D. Haugh, and in response to the instant petition, states as follows: I. In response to paragraph 1, Respondent admits the allegation contained therein. 2; In response to paragraph 2, Respondent admits the allegation contained therein. 1 —
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LAW OFFICES IHRIE O’BRIEN ALBRIGHT PERAKIS ST. CLAIR SHORES, MI 48080 SUITE 2000 24055 JEFFERSON AVE., TELEPHONE (586) 778-7778 10. 11. 12 13. 14. In response to paragraph 3, Respondent neither admits nor denies the allegation contained therein as it lacks sufficient information to form a reasonable belief as to the truth of the matter asserted. In response to paragraph 4, Respondent neither admits nor denies the allegation contained therein as it lacks sufficient information to form a reasonable belief as to the truth of the matter asserted. In response to paragraph 5, Respondent admits the allegation contained therein. In response to paragraph 6, Respondent neither admits nor denies the allegation contained therein as it lacks sufficient information to form a reasonable belief as to the truth of the matter asserted. In response to paragraph 7, Respondent admits the allegation contained therein. In response to paragraph 8, Respondent admits the allegation contained therein. In response to paragraph 9, Respondent admits the allegation contained therein. In response to paragraph 10, Respondent neither admits nor denies the allegation contained therein as it lacks sufficient information to form a reasonable belief as to the truth of the matter asserted. In response to paragraph 10, Respondent neither admits nor denies the allegation contained therein as it lacks sufficient information to form a reasonable belief as to the truth of the matter asserted. In response to paragraph 12, Respondent admits the allegation contained therein. In response to paragraph 13, Respondent admits the allegation contained therein. In response to paragraph 14, Respondent neither admits nor denies the allegation
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LAW OFFICES IHRIE O'BRIEN ALBRIGHT PERAKIS SUITE 2000 24055 JEFFERSON AVE., ST. CLAIR SHORES, MI 48080 TELEPHONE (586) 778-7778 contained therein as it lacks sufficient information to form a reasonable belief as to the truth of the matter asserted. 15: In response to paragraph 15, Respondent neither admits nor denies the allegation contained therein as it lacks sufficient information to form a reasonable belief as to the truth of the matter asserted. 16. In response to paragraph 16, Respondent admits the Subject Property assessment is uniform but denies that the Subject Property's values are overestimated. Stating further, Respondent denies any allegation that there is an issue with the assessment or Petitioner’s rights have been violated. WHEREFORE, Respondent, CITY OF ST. CLAIR SHORES, respectfully requests that this Honorable Tribunal dismiss the instant petition and uphold the determination of Respondent’s Assessor’s Office or, in the alternative, increase the taxable value based on evidence to be revealed during these proceedings. Respectfully submitted, IHRIE O'BRIEN ALBRIGHT PERAKIS Attorney for Respondent By: Matthew D. Haugh Matthew D. Haugh, P87473 24055 Jefferson Ave., Suite 2000 St. Clair Shores, MI 48080 Dated: October 13, 2026 (586) 778-7778
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LAW OFFICES IHRIE O'BRIEN ALBRIGHT PERAKIS 24055 JEFFERSON AVE ST. CLAIR SHORES, MI 48080 ., SUITE 2000 TELEPHONE (586) 778-7778 AFFIRMATIVE DEFENSES NOW COMES Respondent, CITY OF ST. CLAIR SHORES, a Michigan municipal corporation, through its attorneys, IHRIE O'BRIEN ALBRIGHT PERAKIS, by Matthew D. Haugh, and in support of its affirmative defenses, states as follows: I. Lack of Jurisdiction. 2 Respondent's assessment was valid. 3: Petitioner failed to comply with Tax Tribunal’s rules of practice and procedure governing the content of a petition filed with the Tax Tribunal. 4. Failure to state a claim upon which relief can be granted. 5 Respondent reserves the right to file additional defenses as information becomes known during discovery or as justice so requires. WHEREFORE, Respondent, CITY OF ST. CLAIR SHORES, respectfully requests that this Honorable Tribunal dismiss the instant petition and uphold the determination of Respondent’s Assessor’s Office or, in the alternative, increase the taxable value based on evidence to be revealed during these proceedings. Respectfully submitted, IHRIE O'BRIEN ALBRIGHT PERAKIS Attorney for Respondent By: Matthew D. Haugh Matthew D. Haugh, P87473 24055 Jefferson Ave., Suite 2000 St. Clair Shores, MI 48080 (586) 778-7778 Dated: October 13, 2026
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LAW OFFICES IHRIE O'BRIEN ALBRIGHT PERAKIS SUITE 2000 ST. CLAIR SHORES, MI 48080 24055 JEFFERSON AVE., TELEPHONE (586) 778-7778 PROOF OF SERVICE DAWN M. McNEILLY, hereby states that on October 13, 2026, I served a copy of the Answer to Petition, First Interrogatories and Requests to Produce, along with this Proof of Service by placing same in an envelope addressed to Michelle M. Silvery, 9229 Delegates Row, Suite 375, Indianapolis, IN 46240 and placing said
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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. 26-001659 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of St. Clair Shores (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 Matthew M.I. D Last Name Haugh Firm Name (if any) Ihrie O'Brien Albright Perakis Address (No., Street, P.O. Box or Rural Route) 24055 Jefferson Avenue Ste 2000 City or Town St Clair Shores State Michigan ZIP Code 48080 Telephone Number 5867787778 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) office@ihrieobrienlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Matthew D. Haugh /s/
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SCANNED KROGER - CITY OF ST CLAIR SHORES 26-001659 POS.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN. Petitioner, MTT DOCKET NO. 26-001659-TT City of St Clair Shores, 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 South Lake Schools Macomb County Clerk Veronica Williams, School Board Secretary County Administration Building 23101 Stadium Blvd. 1 South Main St. St. Clair Shores, MI 48080 Mount Clemens, MI 48043 Kristen M. Sieloff Michigan State Treasurer Macomb County Equalization Director Department of Treasury 1 South Main St., 6% Floor Treasury Building Mount Clemens, MI 48043 430 West Allegan Lansing, MI 48922 j je Mice (0 ra) 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. 26-001659-TT ) City of St Clair Shores, ) ) ) 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: Vicky Shipman City of St Clair Shores Assessor 27600 Jefferson Ave. St. Clair Shores, MI 48081 Abby Barrett City of St Clair Shores Clerk 27600 Jefferson Ave. St. Clair Shores, MI 48081 Q Mics((@ e) 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. 26-001659-TT ) Petitioner, Vv City of St Clair Shores 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.: 09-14-33-226-021 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. 26-001659-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: 22801 Harper Ave, St Clair Shores, MI 48080 9. The assessment(s) at issue were established by the: City of St Clair Shores 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 $12,465,000 $6,232,500 $4,783,983 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 $6,700,000 $3,350,000 $3,350,000 15. The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $5,765,000 $2,882,500 $1,433,983
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MTT Docket No. 26-001659-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. Micke (0 Sor 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: 26-001659 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 ST CLAIR SHORES 26-001659 POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Kroger - City of St Clair Shores.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 St Clair Shores 09-14-33-226-021 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 22801 Harper Ave, St Clair Shores, MI 48080 City of St Clair Shores 1014 Vine Street, Cincinnati, OH 45202 $12,465,000 $6,232,500 $4,783,983 $6,700,000 $3,350,000 $3,350,000 $5,765,000 $2,882,500 $1,433,983
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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] 22801 Harper Ave St Clair Shores
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48080 Taxing Authority (City or Township) City Of St. Clair Shores (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: 09-14-33-226-021 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: 6232500 Current Taxable Value as established by the Board of Review: 4783983 What do you believe is the fair market value (also known as True Cash Value)? 6700000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 3350000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 3350000 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: 26052887162062 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-21_06-48-35.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.: 26-001659 City Of St Clair, 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 21, 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 v MTT Docket No.: 26-001659 City Of St Clair, 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 21, 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 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 St Clair Shores 09-14-33-226-021 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 22801 Harper Ave, St Clair Shores, MI 48080 City of St Clair Shores 1014 Vine Street, Cincinnati, OH 45202 $12,465,000 $6,232,500 $4,783,983 $6,700,000 $3,350,000 $3,350,000 $5,765,000 $2,882,500 $1,433,983
Page 3
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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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] 22801 Harper Ave St Clair Shores
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48080 Taxing Authority (City or Township) City Of St. Clair Shores (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: 09-14-33-226-021 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: 6232500 Current Taxable Value as established by the Board of Review: 4783983 What do you believe is the fair market value (also known as True Cash Value)? 6700000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 3350000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 3350000 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: 26052887162062 Supporting Waiver Documents:
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