Record Finder / 26-001427-TT
Michigan
Tim Donut US Limited Inc Petitioner V Township Of Vienna Respondent
- Petitioner
- Tim Donut US Limited Inc
- Respondent
- Township Of Vienna
Case overview
- Docket number
- 26-001427-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Genesee
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 09/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 09/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/31/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/31/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $250.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
proof of service 26-001427.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL Tim Donut US Limited Inc, Petitioner, V. MTT Docket No: 26-001427-TT Township Of Vienna, Respondent. / PROOF OF SERVICE Kevin MacDermaid, states that on September 22, 2026, he served a copy of the attached ANSWER TO PETITION in the above matter by first class mail to the following party: Joshua Shillair 400 W. 4th street, Suite 350 Royal Oak, MI 48067 Kevin MacDermaid, states that on September 22, 2026, he served a copy of the attached ANSWER TO PETITION in the above matter by E-File to the following party: Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 [al September 22, 2026 [0 Whe.) Kevin MacDermaid Township of Vienna PO Box 489 Fenton, MI 48430 legacyassessing@gmail.com 810-750-1660
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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: 26-001427 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: proof of service 26-001427 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Answer 26-001427.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26-001427 Section 1: Respondent’s Contact Information Unit of Government Township Of Vienna Mailing Address (No., Street, P.O. Box or Rural Route): 3400 W Vienna Rd City or Town: State: ZIP Code: Clio = HE Telephone RA: ) 1 0-686-76 76 Email Address (do not enter unless you want MTT to send all correspondence via email): Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name: MI: Last Name: ] Kevin MacDermaid irm Name (| "Legacy Assessing Services, Inc Mailing Address (No., Street, P.O. Box or Rural Route): PO Box 489 City or Town: State: ZIP Code: Fenton MI 148430 Telephone mere 1 0-750-1 660 Email Address (do not enter unless you want MTT to send all correspondence via email): legacyassessing@gmail.com Section 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attacha separate sheet if necessary. [ves [Od nNo BA Notapplicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? O Yes No
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GRETCHEN WHITMER STATE OF MICHIGAN GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal Assessment does not exceed 50% of true cash value. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? [ml] Yes If yes, check which BOR Petitioner attended: O March O July O December MI no If yes, cite the Board’s authority. If the July or December BOR revised the assessment(s) at issue, did it have authority? OI Yes Ino If yes, explain Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [] Yes [= Is Petitioner appealing from a State Tax Commission Order? Yes No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Number: 18-16-400-027 Classification of Property: ~~ Real Personal [] (check one) Agricultural J Commercial Industrial [J Residential J ~~ Timber-Cutover [J Developmental [J Utility (J (check one) Assessed Value (also known as State Equalized Value) established by the Board of Review: Ie 101 Taxable Value established by the Board of Review: 343,736 692,200 What do you believe is the fair market value (also known as true cash value)? What do you believe is the assessed value? (multiply true cash value by 5) 346,100 What do you believe is the taxable value? (cannot exceed assessed value) 343 : 736 S ig nature *Required Respondent or yi Representative’s Signature: ! Ist le AW MARLON I. BROWN, DPA
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scanswer_valuation.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 PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001427 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Vienna (GENESEE) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Kevin M.I. Last Name MacDermaid Firm Name (if any) Legacy Assessing Services, Inc. Address (No., Street, P.O. Box or Rural Route) PO Box 489 City or Town Fenton State Michigan ZIP Code 48430 Telephone Number 8107501660 E-mail Address legacyassessing@gmail.com Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? No
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: Assessment does not exceed 50% of TCV. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? No If Yes, check which Board of Review Petitioner attended: If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? Yes *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 18-16-400-027 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 346100 Current Taxable Value as established by the Board of Review: 343736 What do you believe is the fair market value? 692200 What do you believe is the taxable value? 343734 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Kevin MacDermaid Attorney or Authorized Agent’s Signature: /s/
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4140 Vienna SC Petition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** **If No, you must file separate appeals for each parcel Property Address (No., Street) City or Town County State ZIP Code Taxing Authority (City or Township) TIM DONUT US LIMITED INC 130 King St W, Suite 300 Toronto Canada ON M5X 1E1 JOSHUA SHILLAIR Royal Oak, MI 48067 4140 W VIENNA RD CLIO, MI 48420 CLIO GENESEE MI 48420 VIENNA TWP 2482261632 tax.efile@colliers.com COLLIER'S INTERNATIONAL 400 W. 4th Street, Suite 350 248-226-1632 TAX.EFILE@COLLIERS.COM 1
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended: March July December If No, please check the applicable reason(s): Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain: Year(s) under appeal: PROPERTY ASSESSMENT EXCEEDS 50% OF TXCV BASED ON MARKET CONDITIONS. 2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established by the Board of Review: Taxable Value established by the Board of Review: What do you believe is the fair market value (also known as true cash value)? What do you believe is the assessed value? (multiply true cash value by .5) What do you believe is the taxable value? (cannot exceed assessed value) Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *Required Petitioner or Attorney/Authorized Representative’s Signature: /s/ 343736 502400 JOSHUA T SHILLAIR 18-16-400-027 346100 251200 251200
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PAPER FILING INSTRUCTIONS FOR VALUATION/UNCAPPING APPEAL Follow these instructions for completing this Small Claims petition form. For questions that are not answered by these instructions, please visit the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N.
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ST
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scpetition_valuation.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 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name TIM DONUT US LIMITED INC Mailing Address (No., Street, P.O. Box or Rural Route) 130 King St W, Suite 300 TORONTO CANADA ON M5X 1E1 City or Town TORONTO State Michigan ZIP Code 12345 Telephone Number 2482261632 E-mail Address tax.efile@colliers.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: 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 tax.efile@colliers.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 4140 W VIENNA RD
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town CLIO County Genesee State Michigan ZIP Code 48420 Taxing Authority (City or Township) Township Of Vienna (GENESEE) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: property assessment exceeds 50% of tcv based on market conditions Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 18-16-400-027 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 346100 Current Taxable Value as established by the Board of Review: 343736
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 What do you believe is the fair market value? 502400 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 251200 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ /s/JOSHUA SHILLAIR Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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SC_Notice_of_Docket_Number.2026-08-31_07-15-41.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 SMALL CLAIMS DIVISION v MTT Docket No. 26-001427 Township Of Vienna, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: August 31, 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 Tim Donut US Limited Inc, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001427 Township Of Vienna, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: August 31, 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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4140 Vienna SC Petition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** **If No, you must file separate appeals for each parcel Property Address (No., Street) City or Town County State ZIP Code Taxing Authority (City or Township) TIM DONUT US LIMITED INC 130 King St W, Suite 300 Toronto Canada ON M5X 1E1 JOSHUA SHILLAIR Royal Oak, MI 48067 4140 W VIENNA RD CLIO, MI 48420 CLIO GENESEE MI 48420 VIENNA TWP 2482261632 tax.efile@colliers.com COLLIER'S INTERNATIONAL 400 W. 4th Street, Suite 350 248-226-1632 TAX.EFILE@COLLIERS.COM 1
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended: March July December If No, please check the applicable reason(s): Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain: Year(s) under appeal: PROPERTY ASSESSMENT EXCEEDS 50% OF TXCV BASED ON MARKET CONDITIONS. 2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established by the Board of Review: Taxable Value established by the Board of Review: What do you believe is the fair market value (also known as true cash value)? What do you believe is the assessed value? (multiply true cash value by .5) What do you believe is the taxable value? (cannot exceed assessed value) Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *Required Petitioner or Attorney/Authorized Representative’s Signature: /s/ 343736 502400 JOSHUA T SHILLAIR 18-16-400-027 346100 251200 251200
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PAPER FILING INSTRUCTIONS FOR VALUATION/UNCAPPING APPEAL Follow these instructions for completing this Small Claims petition form. For questions that are not answered by these instructions, please visit the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N.
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ST
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scpetition_valuation.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 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name TIM DONUT US LIMITED INC Mailing Address (No., Street, P.O. Box or Rural Route) 130 King St W, Suite 300 TORONTO CANADA ON M5X 1E1 City or Town TORONTO State Michigan ZIP Code 12345 Telephone Number 2482261632 E-mail Address tax.efile@colliers.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: 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 tax.efile@colliers.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 4140 W VIENNA RD
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town CLIO County Genesee State Michigan ZIP Code 48420 Taxing Authority (City or Township) Township Of Vienna (GENESEE) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: property assessment exceeds 50% of tcv based on market conditions Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 18-16-400-027 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 346100 Current Taxable Value as established by the Board of Review: 343736
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 What do you believe is the fair market value? 502400 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 251200 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ /s/JOSHUA SHILLAIR Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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