Record Finder / 26-001471-TT
Michigan

Tim Donut US Limited Inc Petitioner Vs. City Of Tecumseh Respondent

Petitioner
Tim Donut US Limited Inc
Respondent
City Of Tecumseh

Case overview

Docket number
26-001471-TT
Status
Answer Due
CaseType
ET Property
Division
ET
County
Lenawee
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Proof of Service of Misc Documents was received.Not recordedNot recorded09/02/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Amended AnswerNot recordedNot recorded09/02/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Proof of service of petition was received.Not recordedNot recorded08/27/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET108/14/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded08/14/2026Not recordedDownload
1A petition was received.PETNot recorded05/26/2026$400.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

tim horton PROOF OF SERVICE.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

 

MICHIGAN TAX TRIBUNAL 

Tim Donut US Limited, Inc 

| 

 

 

 

| 

Tax I.D. No. XT0-133-1120-00 

Dock 

 

Petitioner 

| MTT Docket No 26-001471 

vs 

 

| 

 

 

 

| 

 

City of Tecumseh 

 

| 

 

 

 

| 

 

 

Respondent 

| 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

 

ss 

COUNTY OF LENAWEE 

 

Amanda Lacelle, who being first duly sworn, deposes and says that on the 28th day, she served a copy of 

the 2026 Answer to Petition by placing same in an envelope with properly addressed full first class postage 

prepaid thereon to: 

 

 

Colliers International 

400 W 4th St, Ste 350 

Royal Oak, MI. 48067 

 

 

 

 

 

_______________________________________ 

 

City of Tecumseh Assessor 

309 E. Chicago Blvd. 

Tecumseh, MI. 49286 

517-424-6543 

alacelle@tecumseh.mi.us

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Page 1

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: 26-001471

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: tim horton PROOF OF SERVICE

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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tim donut ANS TO PET 1.pdfRead complete document text →
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Page 1

Tim Donut US Limited, LLC 

 

| 

 MTT Docket # 26-001471 

 

 

| 

Tax I.D. No. XT0-133-1120-00 

 

Petitioner 

| 

 

vs 

 

| 

 

 

 

| 

 

City of Tecumseh 

 

| 

 

 

 

| 

 

 

Respondent 

| 

 

ANSWER TO PETITION 

 

STATE OF MICHIGAN 

 

 

 

ss 

COUNTY OF LENAWEE 

 

Now comes Respondent, City of Tecumseh, County of Lenawee, and Answers the within Petition as follows. 

 

1) Admits. 

2) Admits. 

3) Admits. 

4) Admits. 

5) Admits. 

6) Admits. 

7) Denies. 

8) Admits. 

9) Admits. 

10) Denies. 

a) Denies. 

b) Denies. 

c) Denies. 

d) Denies 

11) Denies. Respondent contends that the values for the property identified above are: 

 

(a) 

(b) 

(c) 

Parcel # 

True Cash 

Value 

 State 

Equalized 

Value 

Taxable 

Value 

XT0-133-1120-00 

918,400 

459,200 

337,629

Page 2

12) Denies. 

13) Respondent requests that the Michigan Tax Tribunal 

A. Render an Order upholding the Respondent’s true cash value of the subject property for the 2020 tax 

year. 

B. Render an Order upholding the 2020 state equalized and taxable values of the subject property. 

C. Deny to Petitioner refunds of unlawfully overpaid taxes, together with statutory interest, costs and 

representative fees; and render to Respondent refunds of any incurred court costs and costs associated 

with defense of assessment. 

D. Deny to Petitioner such other and further relief as this Honorable Tribunal shall deem appropriate 

under the facts and circumstances of this case. 

 

 

 

 

 

 

08/28/26 

___________________ 

Date 

 

 

 

 ____________________________ 

 

Amanda Lacelle, Tecumseh Assessor

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Page 1

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: 26-001471

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: tim donut ANS TO PET 1

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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POS_TIM_DONUT_US_LIMITED_INC_26-001471.pdfRead complete document text →
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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

TIM DONUT US LIMITED, INC v Tecumseh 

Parcel Number: 0-133-1120-00 

MTT Docket No.: 26-001471 

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. 26-001471 

TECUMSEH, 

 

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 Tecumseh 

Assessing Office 

309 E. Chicago Boulevard 

P.O. Box 396 

Tecumseh, Michigan 49286 

(517) 423-2107 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on 8/27/2026, 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 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 

 

Karen Cameron states that she submitted electronically on 8/27/2026, to the Michigan Tax 

Tribunal 

a 

copy 

of 

this 

Proof 

of 

Service 

of 

Petition 

at 

eFile 

through 

www.etaxappeal.lara.state.mi.us. 

 

/s/Karen Cameron 

Karen Cameron

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

TIM DONUT US LIMITED, INC v Tecumseh 

Parcel Number: 0-133-1120-00 

MTT Docket No.: 26-001471 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

City of Tecumseh 

Assessing Office 

309 E. Chicago Boulevard 

P.O. Box 396 

Tecumseh, Michigan 49286 

 

Office of the City/Township Clerk 

City of Tecumseh 

Clerk Office 

309 E. Chicago Boulevard 

P.O. Box 396 

Tecumseh, Michigan 49286 

 

By First Class Mail 

 

Director of Equalization 

Equalization Director 

Lenawee County 

425 N. Main St 

3rd Floor 

Adrian, MI 49221 

 

County Clerk’s Office 

County Clerk 

Lenawee County 

425 N. Main St 

3rd Floor 

Adrian, MI 49221 

 

Secretary of the School Board 

Secretary 

Tecumseh School board 

760 Brown St, 

Tecumseh, MI 49286 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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Page 1

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: 26-001471

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_26-001471

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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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

TIM DONUT US LIMITED, INC v City of Tecumseh 

Parcel Number: XT0-133-1120-00 

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 Tecumseh, 

 

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 Tecumseh 

Assessing Office 

309 E. Chicago Boulevard 

P.O. Box 396 

Tecumseh, Michigan 49286 

(517) 423-2107 

 

 

 

_____________________________________________________________________________/ 

 

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) XT0-133-1120-00. 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 Lenawee County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

TIM DONUT US LIMITED, INC v City of Tecumseh 

Parcel Number: XT0-133-1120-00 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Tecumseh of Lenawee 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: 

901 W CHICAGO BLVD, TECUMSEH, MI 49286 

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 

XT0-133-1120-

00 

$918,400.00 

$459,200.00 

$337,629.00 

 

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;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

TIM DONUT US LIMITED, INC v City of Tecumseh 

Parcel Number: XT0-133-1120-00 

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 and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

XT0-133-1120-

00 

$422,400.00 

$211,200.00 

$211,200.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

XT0-133-1120-00 

$248,000.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value.

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

TIM DONUT US LIMITED, INC v City of Tecumseh 

Parcel Number: XT0-133-1120-00 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL

Page 5

2026 Entire

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EntireTribunalCaseISPetition.pdfRead complete document text →
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Page 1

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]

901 W CHICAGO BLVD

TECUMSEH

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49286

Taxing Authority (City or Township)

City Of Tecumseh (LENAWEE) 

County

Lenawee

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:

XT0-133-1120-00

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:

459200

Current Taxable Value as established by the Board of Review:

337629

What do you believe is the fair market value (also known as True Cash Value)?

422400

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

211200

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.

Page 3

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: 26052686974638

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-14_07-11-53.pdfRead complete document text →
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Page 1

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.: 26-001471

City Of Tecumseh, 

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 14, 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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TIMDONUTUSLIMITEDINC.PET & POS.pdfRead complete document text →
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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

TIM DONUT US LIMITED, INC v City of Tecumseh 

Parcel Number: XT0-133-1120-00 

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 Tecumseh, 

 

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 Tecumseh 

Assessing Office 

309 E. Chicago Boulevard 

P.O. Box 396 

Tecumseh, Michigan 49286 

(517) 423-2107 

 

 

 

_____________________________________________________________________________/ 

 

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) XT0-133-1120-00. 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 Lenawee County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

TIM DONUT US LIMITED, INC v City of Tecumseh 

Parcel Number: XT0-133-1120-00 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Tecumseh of Lenawee 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: 

901 W CHICAGO BLVD, TECUMSEH, MI 49286 

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 

XT0-133-1120-

00 

$918,400.00 

$459,200.00 

$337,629.00 

 

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;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

TIM DONUT US LIMITED, INC v City of Tecumseh 

Parcel Number: XT0-133-1120-00 

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 and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

XT0-133-1120-

00 

$422,400.00 

$211,200.00 

$211,200.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

XT0-133-1120-00 

$248,000.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value.

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

TIM DONUT US LIMITED, INC v City of Tecumseh 

Parcel Number: XT0-133-1120-00 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL

Page 5

2026 Entire

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Page 1

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]

901 W CHICAGO BLVD

TECUMSEH

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49286

Taxing Authority (City or Township)

City Of Tecumseh (LENAWEE) 

County

Lenawee

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:

XT0-133-1120-00

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:

459200

Current Taxable Value as established by the Board of Review:

337629

What do you believe is the fair market value (also known as True Cash Value)?

422400

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

211200

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.

Page 3

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: 26052686974638

Supporting Waiver Documents:

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