Record Finder / 26-001443-TT
Michigan
Tim Donut US Ltd Inc Petitioner Vs. City Of Mt Pleasant Respondent
- Petitioner
- Tim Donut US Ltd Inc
- Respondent
- City Of Mt Pleasant
Case overview
- Docket number
- 26-001443-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Isabella
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Proof of Service of Misc Documents was received. | RESP | Not recorded | 09/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 09/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 08/20/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/13/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
POS - Respondent's Answer and Affirmative Defenses.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ______________________ TIM DONUT US LTD INC, Petitioner, v. CITY OF MT PLEASANT, Respondent. MTT Docket No. 26-001443 Parcel ID No. 17-000-17905-00 ______________________________________________________________________________ Joshua T. Shillair. Esq. (P72674) COLLIERS INTERNATIONAL Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 joshua.shillair@colliers.com Michael D. Homier (P60318) Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, P.C. Attorneys for Respondent 1700 East Beltline Avenue NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 mhomier@fosterswift.com tdillon@fosterswift.com ______________________________________________________________________________ PROOF OF SERVICE On September 16, 2026, I served a copy of Respondent’s Answers and Affirmative Defenses to Entire Tribunal Property Tax Petition, along with a copy of this Proof of Service, upon the parties of record at their last known business address, by first class U.S. mail, postage prepaid. I declare that the statements above are true to the best of my information, knowledge, and belief. Date: September 16, 2026 /s/ Jaclyn R. Folkema Jaclyn R. Folkema – Legal Assistant 85714:00045:203066068-1
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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: 26-001443 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: POS - Respondent's Answer and Affirmative Defenses Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Respondent's Answers and Affirmative Defenses - Tim Donut v Mt Pleasant.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ______________________ TIM DONUT US LTD INC, Petitioner, v. CITY OF MT PLEASANT, Respondent. MTT Docket No. 26-001443 Parcel ID No. 17-000-17905-00 ______________________________________________________________________________ Joshua T. Shillair. Esq. (P72674) COLLIERS INTERNATIONAL Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 (248) 226-1632 joshua.shillair@colliers.com Michael D. Homier (P60318) Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, P.C. Attorneys for Respondent 1700 East Beltline Avenue NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 mhomier@fosterswift.com tdillon@fosterswift.com ______________________________________________________________________________ RESPONDENT’S ANSWERS & AFFIRMATIVE DEFENSES TO ENTIRE TRIBUNAL PROPERTY TAX PETITION Respondent, City of Mount Pleasant, by and through its attorneys, Foster, Swift, Collins & Smith, P.C., states as follows for its Answer to Petitioner’s Entire Tribunal Property Tax Petition: 1. The Petitioner in this matter, TIM DONUT US LTD 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) 17-000-17905-00. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous.
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ANSWER: Respondent neither admits nor denies the allegations contained in paragraph 1 of the Petition as Respondent is without sufficient knowledge or information to form a belief as to the allegations. Respondent leaves Petitioner to its proofs. 2. The Subject Property is located in Isabella County. ANSWER: Respondent admits the allegation contained in paragraph 2 of the Petition. 3. Respondent, City of Mt Pleasant of Isabella County, assesses and collects property taxes on the Subject Property. ANSWER: Respondent admits the allegation contained in paragraph 3 of the Petition. 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. ANSWER: Respondent admits the allegation contained in paragraph 4 regarding the classification of the subject property. Respondent neither admits nor denies the remaining allegations contained in paragraph 4 of the Petition as Respondent is without sufficient knowledge or information to form a belief as to the allegations. Respondent leaves Petitioner to its proofs. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. ANSWER: Respondent admits that no protest was made but neither admits nor denies the legal conclusion contained in paragraph 5 that no protest was required by law and leaves Petitioner to its proofs. 6. The Subject Property’s address is: 1004 E PICKARD ST, MT PLEASANT, MI 48858 ANSWER: Respondent admits the allegation contained in paragraph 6. 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. ANSWER: Respondent neither admits nor denies the allegation contained in paragraph 7 of the Petition and leaves Petitioner to its proofs.
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8. The tax year(s) at issue are: 2026 ANSWER: Respondent admits the allegation contained in paragraph 8 of the Petition. 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 17-000-17905-00 $731,000.00 $365,500.00 $361,709.00 ANSWER: Respondent denies the allegations pertaining to the True Cash Value and Assessed Value contained in paragraph 9 of the Petition as being inaccurate. By way of further response, Respondent answers that the True Cash Value and Assessed Value as established by Respondent’s Board of Review are as follows: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 17-000-17905-00 $733,000.00 $366,500.00 $361,709.00 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; 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
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d. The assessment, assessed value, state equalized value and/or taxable value,
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2
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001443 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Mt Pleasant (ISABELLA) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Thomas M.I. Last Name Dillon Firm Name (if any) Foster Swift Collins & Smith PC Address (No., Street, P.O. Box or Rural Route) 1700 E. Beltline Ave. NE Suite 200 City or Town Grand Rapids State Michigan ZIP Code 49525 Telephone Number (616) 726-2258 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tdillon@fosterswift.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Thomas K. Dillon /s/
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LTD INC v Mount Pleasant Parcel Number: 17-000-17905-00 MTT Docket No.: 26-001443 Page 1 of 2 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LTD INC, Petitioner, v MTT Docket No. 26-001443 MOUNT PLEASANT, 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 Mt Pleasant Assessing Office 320 W Broadway St Mt Pleasant, MI 48858 (989) 779-5300 _____________________________________________________________________________/ PROOF OF SERVICE STATE OF MICHIGAN ) )ss COUNTY OF OAKLAND ) Jennifer Lunsford, states that on 8/20/2026, 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 8/20/2026, 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 LTD INC v Mount Pleasant Parcel Number: 17-000-17905-00 MTT Docket No.: 26-001443 Page 2 of 2 By Certified Mail Assessor’s Office City of Mt Pleasant Assessing Office 320 W Broadway St Mt Pleasant, MI 48858 Office of the City/Township Clerk Mount Pleasant Clerk's Office 320 W Broadway Street Mount Pleasant, MI 48858 By First Class Mail Director of Equalization Isabella County Equalization Director 200 N. Main St. Room 130 Mt. Pleasant, MI 48858 County Clerk’s Office Isabella County Clerk 207 North Court Street Mt. Pleasant, MI 48858 Secretary of the School Board Mt. Pleasant Public Schools Board of Education 720 N. Kinney Mt. Pleasant, MI 48858 Treasurer for the State of Michigan Michigan Department of Treasury Lansing, MI 48922
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001443 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_LTD_INC_26-001443 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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TIMDONUTUSLTDINC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LTD INC, Petitioner, v MTT Docket No. City of Mt Pleasant, 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 Mt Pleasant Assessing Office 320 W Broadway St Mt Pleasant, MI 48858 (989) 779-5300 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, TIM DONUT US LTD 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) 17-000-17905-00. 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 Isabella County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 MTT Docket No.: Page 2 of 5 3. Respondent, City of Mt Pleasant of Isabella 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: 1004 E PICKARD ST, MT PLEASANT, MI 48858 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 17-000-17905- 00 $731,000.00 $365,500.00 $361,709.00 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 LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 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 17-000-17905- 00 $510,400.00 $255,200.00 $255,200.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 17-000-17905-00 $110,300.00 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 LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 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 Representative for Petitioner
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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 LTD 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 Ohio 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] 1004 E PICKARD ST MT PLEASANT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48858 Taxing Authority (City or Township) City Of Mt Pleasant (ISABELLA) County Isabella 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: 17-000-17905-00 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: 365500 Current Taxable Value as established by the Board of Review: 361709 What do you believe is the fair market value (also known as True Cash Value)? 510400 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 255200 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: 26052686958093 Supporting Waiver Documents:
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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 LTD INC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001443 City Of Mt Pleasant, 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 13, 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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Joshua Thomas Shillair 400 W 4th Street, Suite 350 Royal Oak , MI 48067
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LTD INC, Petitioner, v MTT Docket No. City of Mt Pleasant, 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 Mt Pleasant Assessing Office 320 W Broadway St Mt Pleasant, MI 48858 (989) 779-5300 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, TIM DONUT US LTD 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) 17-000-17905-00. 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 Isabella County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 MTT Docket No.: Page 2 of 5 3. Respondent, City of Mt Pleasant of Isabella 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: 1004 E PICKARD ST, MT PLEASANT, MI 48858 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 17-000-17905- 00 $731,000.00 $365,500.00 $361,709.00 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 LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 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 17-000-17905- 00 $510,400.00 $255,200.00 $255,200.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 17-000-17905-00 $110,300.00 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 LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 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 Representative for Petitioner
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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 LTD 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 Ohio 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] 1004 E PICKARD ST MT PLEASANT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48858 Taxing Authority (City or Township) City Of Mt Pleasant (ISABELLA) County Isabella 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: 17-000-17905-00 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: 365500 Current Taxable Value as established by the Board of Review: 361709 What do you believe is the fair market value (also known as True Cash Value)? 510400 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 255200 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: 26052686958093 Supporting Waiver Documents:
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