Record Finder / 26-001418-TT
Michigan
Tim Donut US Limited Inc Petitioner Vs. City Of Frankenmuth Respondent
- Petitioner
- Tim Donut US Limited Inc
- Respondent
- City Of Frankenmuth
Case overview
- Docket number
- 26-001418-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Saginaw
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Answer was received | RESP | Not recorded | 08/26/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 08/26/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Amended Answer | Not recorded | Not recorded | 08/26/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Appearance | Not recorded | Not recorded | 08/26/2026 | 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 | 08/18/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/11/2026 | 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 | 08/11/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Respondent City's Answer to Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LIMITED INC, Petitioner, v City of Frankenmuth, Respondent. MTT Docket No.: 26-001418-TT Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4 Street, Suite 350 Royal Oak, MI 48067 0: 248-226-1632 F: 248-226-1633 Joshua. Shillair@Colliers.com Karen.Cameron @ Colliers.com SIMEN, FIGURA & PARKER, P.L.C. BY: MICHAEL J. GILDNER (P49732) Attorney for City of Frankenmuth 5206 Gateway Centre, Ste 200 Flint, MI 48507 (810) 235-9000 mgildner@sfplaw.com CITY OF FRANKENMUTH’S ANSWER TO PETITION For its answer, the City of Frankenmuth says: 1. No contest. 2. Admitted. 3. Admitted. 4, Admitted. 5. Admitted.
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8. Admitted. 9. Deny as untrue. 10. Deny as untrue. 11. The City acknowledges Petitioner's claims, but denies that those claims have merit. 12. Deny as untrue. 13. Deny as untrue. Relief Requested For these reasons, the City of Frankenmuth asks that the Tribunal DENY Petitioner's request and AFFIRM the City’s assessments. SIMEN, FIGURA & PARKER, P.L.C. BY: A G— Michael J. Gildner (P49732) Attorney for City of Frankenmuth 5206 Gateway Centre, Suite 200 Flint, Michigan 48507 (810) 235-9000 Date: August 26, 2026
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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. 26-001418 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Frankenmuth (SAGINAW) 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 Michael M.I. J. Last Name Gildner Firm Name (if any) Simen, Figura, & Parker PLC Address (No., Street, P.O. Box or Rural Route) 5206 Gateway Centre, Suite 200 City or Town Flint State Michigan ZIP Code 48507 Telephone Number 810-235-9000 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mgildner@sfplaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Chris Stritmatter /s/
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POS_Respondent Answer and Appearance.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LIMITED INC, Petitioner, Vv City of Frankenmuth, Respondent. MTT Docket No.: 26-001418-TT Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4" Street, Suite 350 Royal Oak, MI 48067 0: 248-226-1632 F: 248-226-1633 Joshua. Shillair@Colliers.com Karen.Cameron@ Colliers.com BY: MICHAEL J. GILDNER (P49732) Attorney for City of Frankenmuth 5206 Gateway Centre, Ste 200 Flint, MI 48507 (810) 235-9000 mgildner@sfplaw.com PROOF OF SERVICE The undersigned certifies that on August 26, 2026 he electronically filed Respondent's Answer to Petition, Appearance and this Proof of Service with the Tax Tribunal and served a copy of Respondent's Answer to Petition, Appearance and this Proof of Service upon Petitioner's representative of record listed above via e-mail and by first class, U.S. mail, postage pre-paid. | DECLARE UNDER THE PENALTY OF PERJURY THAT THE ABOVE STATEMENT IS TRUE TO THE BEST OF MY INFORMATION, KNOWLEDGE AND BELIEF. GA Chris Stritmatter
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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: 26-001418 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: POS_Respondent Answer and Appearance Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Respondent City's Answer to Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LIMITED INC, Petitioner, v City of Frankenmuth, Respondent. MTT Docket No.: 26-001418-TT Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4 Street, Suite 350 Royal Oak, MI 48067 0: 248-226-1632 F: 248-226-1633 Joshua. Shillair@Colliers.com Karen.Cameron @ Colliers.com SIMEN, FIGURA & PARKER, P.L.C. BY: MICHAEL J. GILDNER (P49732) Attorney for City of Frankenmuth 5206 Gateway Centre, Ste 200 Flint, MI 48507 (810) 235-9000 mgildner@sfplaw.com CITY OF FRANKENMUTH’S ANSWER TO PETITION For its answer, the City of Frankenmuth says: 1. No contest. 2. Admitted. 3. Admitted. 4, Admitted. 5. Admitted.
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8. Admitted. 9. Deny as untrue. 10. Deny as untrue. 11. The City acknowledges Petitioner's claims, but denies that those claims have merit. 12. Deny as untrue. 13. Deny as untrue. Relief Requested For these reasons, the City of Frankenmuth asks that the Tribunal DENY Petitioner's request and AFFIRM the City’s assessments. SIMEN, FIGURA & PARKER, P.L.C. BY: A G— Michael J. Gildner (P49732) Attorney for City of Frankenmuth 5206 Gateway Centre, Suite 200 Flint, Michigan 48507 (810) 235-9000 Date: August 26, 2026
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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: 26-001418 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Amended Answer Attachment File Name: Respondent City's Answer to Petition Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Appearance.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LIMITED INC, Petitioner, Vv City of Frankenmuth, Respondent. MTT Docket No.: 26-001418-TT Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4 Street, Suite 350 Royal Oak, MI 48067 0: 248-226-1632 F: 248-226-1633 Joshua.Shillair@ Colliers.com Karen.Cameron @Colliers.com SIMEN, FIGURA & PARKER, P.L.C. BY: MICHAEL J. GILDNER (P49732) Attorney for City of Frankenmuth 5206 Gateway Centre, Ste 200 Flint, MI 48507 (810) 235-9000 mgildner@sfplaw.com APPEARANCE Please note my appearance for City of Frankenmuth. Date: August 26, 2026 SIMEN, FIGURA & PARKER, P.L.C. oe MO Michael J. Gildner (P49732) Attorney for Respondent City of Frankenmuth 5206 Gateway Centre, Suite 200 Flint, Michigan 485507 (810) 235-9000
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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: 26-001418 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Appearance Attachment File Name: Appearance Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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POS_TIM_DONUT_US_LIMITED_INC_26-001418.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v Frankenmuth Parcel Number: MTT Docket No.: 26-001418 Page 1 of 2 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LIMITED INC, Petitioner, v MTT Docket No. 26-001418 FRANKENMUTH, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Senior Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Frankenmuth Assessing Office 240 W. Genesee Frankenmuth, MI 48734 (989) 652-9901 _____________________________________________________________________________/ PROOF OF SERVICE STATE OF MICHIGAN ) )ss COUNTY OF OAKLAND ) Jennifer Lunsford, states that on _08/18/2026_, in compliance with TTR 221, she did place in the US mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number, the Notice of Docket Number issued by the Michigan Tax Tribunal for this appeal as well as this Proof of Service of Petition for the above captioned appeal to the units of government listed on the second page of this Proof of Service of Petition. /s/Jennifer Lunsford Jennifer Lunsford Joshua T. Shillair Esq. states that he submitted electronically on _08/18/2026_, to the Michigan Tax Tribunal a copy of this Proof of Service of Petition at eFile through www.etaxappeal.lara.state.mi.us. /s/Joshua T. Shillair Joshua T. Shillair Esq
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v Frankenmuth Parcel Number: MTT Docket No.: 26-001418 Page 2 of 2 By Certified Mail Assessor’s Office City of Frankenmuth Assessing Office 240 W. Genesee Frankenmuth, MI 48734 Office of the City/Township Clerk Frankenmuth Clerk's Office 240 W Genesee Street Frankenmuth, MI 48734 By First Class Mail Director of Equalization Saginaw County Equalization Director 111 S Michigan Avenue Saginaw, MI 48602 County Clerk’s Office Saginaw County Clerk’s Office 111 S Michigan Avenue Saginaw, MI 48602 Secretary of the School Board Frankenmuth School District 525 E Genesee Street Frankenmuth, MI 48734 Treasurer for the State of Michigan Michigan Department of Treasury Lansing, MI 48922
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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: 26-001418 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: POS_TIM_DONUT_US_LIMITED_INC_26-001418 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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TIMDONUTUSLIMITEDINC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v City of Frankenmuth Parcel Number: 03-11-6-22-1410-004 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LIMITED INC, Petitioner, v MTT Docket No. City of Frankenmuth, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Frankenmuth Assessing Office 240 W. Genesee Frankenmuth, MI 48734 (989) 652-9901 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, TIM DONUT US LIMITED INC, has the legal residence or principal office address of 130 King St W, Suite 300,Toronto, ON M5X 1E1, Canada. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 03-11-6-22-1410-004. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Saginaw County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v City of Frankenmuth Parcel Number: 03-11-6-22-1410-004 MTT Docket No.: Page 2 of 5 3. Respondent, City of Frankenmuth of Saginaw County, assesses and collects property taxes on the Subject Property. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 142 N MAIN, FRANKENMUTH, MI 48734 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 03-11-6-22- 1410-004 $384,100.00 $384,100.00 $384,100.00 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v City of Frankenmuth Parcel Number: 03-11-6-22-1410-004 MTT Docket No.: Page 3 of 5 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection
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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 TIM DONUT US LIMITED INC Home Address (No., Street, P.O. Box or Rural Route) 130 King St W, Suite 300,Toronto, ON M5X 1E1, Canada City or Town TORONTO State Michigan ZIP Code 12345 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Joshua M.I. Thomas Last Name Shillair Firm Name (if any) Colliers International Address (No., Street, P.O. Box or Rural Route) 400 W 4th Street, Suite 350 City or Town Royal Oak State Michigan ZIP Code 48067 Telephone Number 248-226-1632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.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] 142 N MAIN, FRANKENMUTH, MI 48734 FRANKENMUTH
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48374 Taxing Authority (City or Township) City Of Frankenmuth (SAGINAW) County Saginaw 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: 03-11-6-22-1410-004 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: 384100 Current Taxable Value as established by the Board of Review: 384100 What do you believe is the fair market value (also known as True Cash Value)? 482400 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 241200 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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/ /s/Joshua T. Shillair Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052686940743 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-11_15-57-05.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 Tim Donut US Limited Inc, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001418 City Of Frankenmuth, 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 11, 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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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v City of Frankenmuth Parcel Number: 03-11-6-22-1410-004 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LIMITED INC, Petitioner, v MTT Docket No. City of Frankenmuth, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Frankenmuth Assessing Office 240 W. Genesee Frankenmuth, MI 48734 (989) 652-9901 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, TIM DONUT US LIMITED INC, has the legal residence or principal office address of 130 King St W, Suite 300,Toronto, ON M5X 1E1, Canada. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 03-11-6-22-1410-004. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Saginaw County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v City of Frankenmuth Parcel Number: 03-11-6-22-1410-004 MTT Docket No.: Page 2 of 5 3. Respondent, City of Frankenmuth of Saginaw County, assesses and collects property taxes on the Subject Property. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 142 N MAIN, FRANKENMUTH, MI 48734 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 03-11-6-22- 1410-004 $384,100.00 $384,100.00 $384,100.00 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v City of Frankenmuth Parcel Number: 03-11-6-22-1410-004 MTT Docket No.: Page 3 of 5 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection
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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 TIM DONUT US LIMITED INC Home Address (No., Street, P.O. Box or Rural Route) 130 King St W, Suite 300,Toronto, ON M5X 1E1, Canada City or Town TORONTO State Michigan ZIP Code 12345 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Joshua M.I. Thomas Last Name Shillair Firm Name (if any) Colliers International Address (No., Street, P.O. Box or Rural Route) 400 W 4th Street, Suite 350 City or Town Royal Oak State Michigan ZIP Code 48067 Telephone Number 248-226-1632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.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] 142 N MAIN, FRANKENMUTH, MI 48734 FRANKENMUTH
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48374 Taxing Authority (City or Township) City Of Frankenmuth (SAGINAW) County Saginaw 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: 03-11-6-22-1410-004 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: 384100 Current Taxable Value as established by the Board of Review: 384100 What do you believe is the fair market value (also known as True Cash Value)? 482400 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 241200 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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/ /s/Joshua T. Shillair Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052686940743 Supporting Waiver Documents:
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