Record Finder / 26-001557-TT
Michigan
Tim Donut US Limited Inc Petitioner Vs. Township Of Fort Gratiot Respondent
- Petitioner
- Tim Donut US Limited Inc
- Respondent
- Township Of Fort Gratiot
Case overview
- Docket number
- 26-001557-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Saint Clair
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Answer was received | RESP | Not recorded | 09/08/2026 | Not recorded | Download |
| 5 | Appearance | RESP | Not recorded | 08/24/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 08/19/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/19/2026 | Not recorded | Download |
| 2 | Proof of service of petition was received. | Not recorded | Not recorded | 08/12/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
26-001557.pdfRead complete document text →
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Page 1
FLETCHER FEALKO SHOUDY & FRANCIS, P.C. ATTORNEYS & COUNSELORS 1411 THIRD STREET FOURTH FLOOR SUITE F PORT HURON, MICHIGAN 48060 (810) 987-8444 GARY A. FLETCHER WILLIAM L. FEALKO ll TODD J. SHOUDY T.ALLEN FRANCIS MARCW. OSWALD VICTORIA R. FERRES TAYLOR M. ROGGENBUCK September 4, 2026 Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909 Re: Tim Donut US Limited Inc. v Fort Gratiot Township MTT Docket No. 26-001557 Parcel No. 20-090-0001-000 Dear Clerk: ‘RECEIVED SEP 09.2026 MICHIGAN TAX TRIBUNAL D Of Counsel Enclosed please find original and one copy of Respondent Fort Gratiot Township’s Answer to Petition and Proof of Service regarding the above matter. Please process in your usual manner and return a time stamped copy to me in the enclosed, self- address stamped envelope. If you have any questions or need further information, please give me a call. Very truly yours, FLETCHER FEALKO SHOUDY & FRANCIS, P.C. Gary A. Fletcher GAF/tm
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUTS US LIMITED INC, Petitioner, vs. MTT Docket No. 26-001557 Parcel No. 20-090-0001-000 FORT GRATIOT TOWNSHIP, Respondent. JOSHUA T. SHILLAIR, ESQ. (P72674) Colliers International Vice President Tax Appeal Representative for Petitioner 400 W. 4 Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 / Fax (248) 226-1633 Joshua.shillair@colliers.com Karen.cameron@colliers.com GARY A. FLETCHER (P26823) T. ALLEN FRANCIS (P66160) Fletcher Fealko Shoudy & Francis, P.C. Attorneys for Respondent 1411 Third Street, Suite F Port Huron, Michigan 48060 (810) 987-8444 giletcher@fletcherfealko.com tfrancis@fletcherfealko.com ANSWER TO PETITION NOW COMES Respondent, Fort Gratiot Township, by its attorneys, Fletcher Fealko
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2. Respondent admits the allegations contained in Paragraph Two (2) of the Petition. 3. Respondent admits the allegations contained in Paragraph Three (3) of the Petition. 4. Respondent admits the allegations contained in Paragraph Four (4) of the Petition. S. Respondent admits the allegations contained in Paragraph Five (5) of the Petition, 6. Respondent admits the allegations contained in Paragraph Six (6) of the Petition. 7. No response is required to Paragraph Seven (7) of the Petition. 8. Respondent admits the allegations in Paragraph Eight (8) of the Petition. 9. Respondent admits the allegations in Paragraph Nine (9) of the Petition. 10. Respondent denies the allegations in Paragraph Ten (10) of the Petition as untrue. a. Respondent denies the allegations contained in Subparagraph 10 a of the Petition as untrue. b. Respondent denies the allegations contained in Subparagraph 10 b of the Petition as untrue. c. Respondent denies the allegations contained in Subparagraph 10 ¢ of the Petition as untrue. d. Respondent denies the allegations contained in Subparagraph 10 d of the Petition as untrue. 11. Respondent denies the allegations contained in Paragraph Eleven (11) of the Petition as untrue. 12. Respondent neither admits nor denies the allegations in Paragraph Twelve (12) of the Petition and leaves Petitioner to its proofs. 13. Respondent denies the allegations contained in Paragraph Thirteen (13) of the
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Dated: September 4, 2026 FLETCHER FEALKO SHOUDY & FRANCIS, P.C. Attorneys for Respondent By: A pr “GARY A. FLETCHER (P26823) 1411 Third Street, Suite F Port Huron, Michigan 48060 The undersigned certifies that a copy of the foregoing instrument was served upon the attorneys of record of all parties to the above cause on September 4, 2026, by electrgnic mail. Theresa A. Messing
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Fletcher Fealko Shoudy & Francis P.C. 1411 Third Street, Suite F Port Huron, MI 48060 Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909 Bball ify a pes US POSTAGE PMieY Bowes 3 eres FIRST $ 001.07° | wn y 902 Rn dls I. ] | Pensosy Is i UETH RHI
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Substitution of Assessor - Tim Donut US Limited INC.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 Tim Donut US Limited INC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.26-001557-TT Township of Fort Gratiot Respondent(s) SUBSTITUTION OF ASSESSOR Use this form to report changes regarding assessors of record of local units of government. Complete all sections that apply. This form must be completed in every case there is a substitution. The completed form must be filed with the Tribunal and served on the opposing party or their representative. 1. Full name (first, middle initial, last) Autumn R Westbrook 2. Firm Name (if applicable) 3. Address . . 3720 Keewahdin Rd, Fort Gratiot, MI 48059 4. Telsphone No. 5. E-mail Address 810-385-4489 awestbroock@fortgratiot.us 6. Local Unit of Government Fort Gratiot Autumn Westbrook [Print/type name of person signing] PROOF OF SERVICE I certify that on this date | served a copy of this Substitution of Assessor on the opposing party or their representative. K-tf-P4 Aly Date
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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 Fort Gratiot Township Parcel Number: 20-090-0001-000 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. Fort Gratiot Township, 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 Fort Gratiot Township Assessing Office 3720 Keewahdin Road Fort Gratiot, Michigan 48059 (810) 385-4489 _____________________________________________________________________________/ 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) 20-090-0001-000. 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 Saint Clair County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v Fort Gratiot Township Parcel Number: 20-090-0001-000 MTT Docket No.: Page 2 of 5 3. Respondent, Fort Gratiot Township of Saint Clair 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: 3829 PINE GROVE RD, FORT GRATIOT, MI 48059 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 20-090-0001- 000 $889,000.00 $444,500.00 $313,316.00 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 Fort Gratiot Township Parcel Number: 20-090-0001-000 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 20-090-0001- 000 $433,600.00 $216,800.00 $216,800.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 20-090-0001-000 $227,700.00 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.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v Fort Gratiot Township Parcel Number: 20-090-0001-000 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 Representative for Petitioner By:_/s/ Joshua T. Shillair__Dated:05/18/2026 Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal 400 E 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v Fort Gratiot Township Parcel Number: 20-090-0001-000 MTT Docket No.: Page 5 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name 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] 3829 PINE GROVE RD, FORT GRATIOT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48059 Taxing Authority (City or Township) Township Of Fort Gratiot (SAINT CLAIR) County Saint Clair 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: 20-090-0001-000 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: 444500 Current Taxable Value as established by the Board of Review: 313316 What do you believe is the fair market value (also known as True Cash Value)? 433600 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 216800 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: 26052787083462 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-19_06-16-58.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.: 26-001557 Township Of Fort Gratiot, 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 19, 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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POS_TIM_DONUT_US_LIMITED_INC_26-001557.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v Fort Gratiot Township Parcel Number: 20-090-0001-000 MTT Docket No.: 26-001557 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. 26-001557 FORT GRATIOT TOWNSHIP, 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 Fort Gratiot Township Assessing Department 3720 Keewahdin Road Fort Gratiot, MI 48059 810-385-4489 _____________________________________________________________________________/ PROOF OF SERVICE STATE OF MICHIGAN ) )ss COUNTY OF OAKLAND ) Jennifer Lunsford, states that on 8/12/2026, 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 8/12/2026, 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
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v Fort Gratiot Township Parcel Number: 20-090-0001-000 MTT Docket No.: 26-001557 Page 2 of 2 By Certified Mail Assessor’s Office Fort Gratiot Township Assessing Department 3720 Keewahdin Road Fort Gratiot, MI 48059 Office of the Township Clerk Fort Gratiot Township Clerk's Office 3720 Keewahdin Road Fort Gratiot, MI 48059 By First Class Mail Director of Equalization St. Clair County Equalization Director 200 Grand River Avenue Port Huron, MI 48060 County Clerk’s Office St. Clair County Clerk’s Office 201 McMorran Boulevard Port Huron, MI 48060 Secretary of the School Board Port Huron Area School District 2720 Riverside Drive Port Huron, MI 48060 Treasurer for the State of Michigan Michigan Department of Treasury Lansing, MI 48922
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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: 26-001557 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_26-001557 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 Fort Gratiot Township Parcel Number: 20-090-0001-000 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. Fort Gratiot Township, 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 Fort Gratiot Township Assessing Office 3720 Keewahdin Road Fort Gratiot, Michigan 48059 (810) 385-4489 _____________________________________________________________________________/ 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) 20-090-0001-000. 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 Saint Clair County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v Fort Gratiot Township Parcel Number: 20-090-0001-000 MTT Docket No.: Page 2 of 5 3. Respondent, Fort Gratiot Township of Saint Clair 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: 3829 PINE GROVE RD, FORT GRATIOT, MI 48059 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 20-090-0001- 000 $889,000.00 $444,500.00 $313,316.00 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 Fort Gratiot Township Parcel Number: 20-090-0001-000 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 20-090-0001- 000 $433,600.00 $216,800.00 $216,800.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 20-090-0001-000 $227,700.00 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.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v Fort Gratiot Township Parcel Number: 20-090-0001-000 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 Representative for Petitioner By:_/s/ Joshua T. Shillair__Dated:05/18/2026 Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal 400 E 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LIMITED INC v Fort Gratiot Township Parcel Number: 20-090-0001-000 MTT Docket No.: Page 5 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY
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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] 3829 PINE GROVE RD, FORT GRATIOT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48059 Taxing Authority (City or Township) Township Of Fort Gratiot (SAINT CLAIR) County Saint Clair 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: 20-090-0001-000 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: 444500 Current Taxable Value as established by the Board of Review: 313316 What do you believe is the fair market value (also known as True Cash Value)? 433600 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 216800 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: 26052787083462 Supporting Waiver Documents:
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