Record Finder / 26-001670-TT
Michigan
The Kroger Co Of Michigan Petitioner Vs. Township Of Commerce Respondent
- Petitioner
- The Kroger Co Of Michigan
- Respondent
- Township Of Commerce
Case overview
- Docket number
- 26-001670-TT
- Status
- Answer Due
- CaseType
- ET Property
- Division
- ET
- County
- Oakland
- 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 | 10/09/2026 | 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 | 09/14/2026 | 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
2026-10-09 Appearance & Answer.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, v. CHARTER TOWNSHIP OF COMMERCE, Respondent. MTT Docket No. 26-001670 Parcel No. 17-12-276-008 MICHELLE M. SILVEY (P69494) ALEX MORSE CAMERON BECKNER DUCHARME, MCMILLEN & ASSOCIATES, INC. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, Indiana 46240 (317) 596-3260 Msilvey@dmainc.com Amorse@dmainc.com Cbeckner@dmainc.com G. HANS RENTROP (P65121) JOHN W. KUMMER (P79967) ADKISON, NEED, ALLEN, & RENTROP, PLLC Attorneys for Respondent 39572 Woodward Avenue, Suite 222 Bloomfield Hills, Michigan 48304 (248) 540-7400 Jkummer@anafirm.com APPEARANCE TO: CLERK OF THE COURT PLEASE ENTER the appearance of Adkison, Need, Allen, & Rentrop, PLLC for and on behalf of RESPONDENT CHARTER TOWNSHIP OF COMMERCE in the above-captioned matter. Respectfully submitted, ADKISON, NEED, ALLEN, & RENTROP, PLLC By: /s/ John W. Kummer John W. Kummer (P79967) Attorney for Respondent 39572 Woodward Avenue, Suite 222 Bloomfield Hills, Michigan 48304 Dated: October 9, 2026 (248) 540-7400
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN, Petitioner, v. CHARTER TOWNSHIP OF COMMERCE, Respondent. MTT Docket No. 26-001670 Parcel No. 17-12-276-008 MICHELLE M. SILVEY (P69494) ALEX MORSE CAMERON BECKNER DUCHARME, MCMILLEN & ASSOCIATES, INC. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, Indiana 46240 (317) 596-3260 Msilvey@dmainc.com Amorse@dmainc.com Cbeckner@dmainc.com G. HANS RENTROP (P65121) JOHN W. KUMMER (P79967) ADKISON, NEED, ALLEN, & RENTROP, PLLC Attorneys for Respondent 39572 Woodward Avenue, Suite 222 Bloomfield Hills, Michigan 48304 (248) 540-7400 Jkummer@anafirm.com ANSWER TO PETITION Now comes Respondent, Charter Township of Commerce, which is located in Oakland County, Michigan, by its attorneys, Adkison, Need, Allen, & Rentrop, PLLC, and for its Answer to Petition states as follows: 1. Respondent admits the allegations contained in Paragraph 1. 2. Respondent admits the allegations contained in Paragraph 2. 3. Respondent admits the allegations contained in Paragraph 3. 4. Respondent neither admits nor denies the allegations contained in Paragraph 4 for lack of sufficient information on which to form a belief and Petitioner is left to its proofs. 5. Respondent admits the allegations contained in Paragraph 5. 6. Respondent admits the allegations contained in Paragraph 6.
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The Kroger Co. of Michigan v. Charter Township of Commerce MTT Docket No. 26-001670 Answer to Petition Page 2 7. Respondent admits the allegations contained in Paragraph 7. 8. Respondent admits the allegations contained in Paragraph 8. 9. Respondent admits the allegations contained in Paragraph 9. 10. Respondent neither admits nor denies the allegations contained in Paragraph 10 for lack of sufficient information on which to form a belief and Petitioner is left to its proofs. 11. Respondent neither admits nor denies the allegations contained in Paragraph 11 for lack of sufficient information on which to form a belief and Petitioner is left to its proofs. 12. Respondent admits the allegations contained in Paragraph 12. 13. Respondent admits the allegations contained in Paragraph 13. 14. Respondent denies the allegations contained in Paragraph 14 for the reason that said allegations are untrue. 15. Respondent acknowledges the values in dispute contained in Paragraph 15, but denies the issues raised. 16. Respondent denies the allegations contained in Paragraph 16 subparagraphs (a) through (d), for the reason that the same are untrue. The assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage of true cash value permitted by law, were correctly determined and are based upon correction application of proper principles, and the values and Respondent's mode of assessment are non-discriminatory and constitutional. WHEREFORE, Respondent requests that the Tribunal affirm the assessments of the subject property, or increase same if the proofs submitted at trial warrant such action, and award Respondent its costs and fees incurred in defending this action.
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The Kroger Co. of Michigan v. Charter Township of Commerce MTT Docket No. 26-001670 Answer to Petition Page 3 Respectfully submitted, ADKISON, NEED, ALLEN, & RENTROP, PLLC By: /s/ John W. Kummer John W. Kummer (P79967) Attorney for Respondent 39572 Woodward Avenue, Suite 222 Bloomfield Hills, Michigan 48304 Dated: October 9, 2026 (248) 540-7400 AFFIRMATIVE DEFENSES Respondent asserts the following affirmative defenses in response to Petitioner’s Petition: 1. Respondent will rely upon all affirmative defenses available pursuant to MCR 2.111 and MCR 2.116. 2. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 3. The Tribunal is charged with finding a property’s true cash value to determine the property’s lawful assessment. Alhi Development Co v. Orion Twp, 110 Mich App 764, 767 (1981). 4. Petitioner has the burden of establishing the property’s true cash value. See MCL 205.737(3) and Kern v. Pontiac Twp, 93 Mich App 612 (1974). 5. Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles, or illegality on the part of Respondent or its agents. 6. Petitioner has failed to allege that the mode and method of assessing the subject property fails to conform to the mode and method applied in the case of all other properties in Respondent’s taxing unit for the year in question.
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The Kroger Co.
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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. 26-001670 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of Commerce (OAKLAND) 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 John M.I. W Last Name Kummer Firm Name (if any) Adkison, Need, Allen, & Rentrop, PLLC Address (No., Street, P.O. Box or Rural Route) 39572 Woodward Avenue Suite 222 City or Town Bloomfield Hills State Michigan ZIP Code 48304 Telephone Number 2485407400 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jkummer@anafirm.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: John W. Kummer /s/
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SCANNED KROGER - COMMERCE CHARTER TOWNSHIP 26-001670 POS.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN. Petitioner, MTT DOCKET NO. 26-001670-TT Commerce Charter Township, Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 14" 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: Lisa Brown Walled Lake Consolidated School District Oakland County Clerk Ronald Lippitt, School Board Secretary 1200 North Telegraph Road, Dept. #415 850 Ladd Road, Building D Pontiac, MI 48341 Walled Lake, MI48390 Micheal R. Lohmeier Michigan State Treasurer Oakland County Equalization Director Department of Treasury 250 Elizabeth Lake Rd Treasury Building Suite 1000 W 430 West Allegan Pontiac, MI 48341 Lansing, MI 48922 Mice (0 Soy 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. 26-001670-TT Commerce Charter Township Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 14 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: Commerce Charter Township Assessor Larry Gray 2009 Township Drive Commerce Charter Township Supervisor Commerce Twp., MI 48390 2009 Township Drive Commerce Twp., MI 48390 Melissa Creech Commerce Charter Township Clerk 2009 Township Drive Commerce Twp., MI 48390 ids ((0 S Mic (0 0) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN MTT Docket No. 26-001670-TT 0) Petitioner, v Commerce 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.: E -17-12-276-008 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. 26-001670-TT Page 2 of 3 6. 10. 11. 12. 13. 14. 15. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. Oakland The property or properties at issue are in County. The property or properties’ address is: 2905 Union Lake Rd, Commerce Township, MI 48382-3565 The assessment(s) at issue were established by the; Commerce Charter Township Petitioner’s legal residence or principal office address is: 1014 Vine Street, Cincinnati, OH 45202 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2026. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2026 $6,338,780 $3,169,390 $2,703,710 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 $4,300,000 $2,150,000 $2,150,000 The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $2,038,780 $1,019,390 $553,710
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MTT Docket No. 26-001670-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. Mick (lo 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: 26-001670 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 - COMMERCE CHARTER TOWNSHIP 26-001670 POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Kroger - Commerce 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 Commerce Charter Township E -17-12-276-008 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 Oakland 2905 Union Lake Rd, Commerce Township, MI 48382-3565 Commerce Charter Township 1014 Vine Street, Cincinnati, OH 45202 $6,338,780 $3,169,390 $2,703,710 $4,300,000 $2,150,000 $2,150,000 $2,038,780 $1,019,390 $553,710
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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] 2905 Union Lake Rd Commerce Township
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48382 Taxing Authority (City or Township) Township Of Commerce (OAKLAND) County Oakland 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: E -17-12-276-008 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: 3169390 Current Taxable Value as established by the Board of Review: 2703710 What do you believe is the fair market value (also known as True Cash Value)? 4300000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2150000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2150000 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: 26052887168809 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-21_07-14-05.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.: 26-001670 Township Of Commerce, 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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Kroger - Commerce 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 Commerce Charter Township E -17-12-276-008 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 Oakland 2905 Union Lake Rd, Commerce Township, MI 48382-3565 Commerce Charter Township 1014 Vine Street, Cincinnati, OH 45202 $6,338,780 $3,169,390 $2,703,710 $4,300,000 $2,150,000 $2,150,000 $2,038,780 $1,019,390 $553,710
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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] 2905 Union Lake Rd Commerce Township
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48382 Taxing Authority (City or Township) Township Of Commerce (OAKLAND) County Oakland 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: E -17-12-276-008 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: 3169390 Current Taxable Value as established by the Board of Review: 2703710 What do you believe is the fair market value (also known as True Cash Value)? 4300000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2150000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2150000 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: 26052887168809 Supporting Waiver Documents:
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