Record Finder / 26-001441-TT
Michigan
Topvalco Inc Petitioner Vs. Township Of Brighton Respondent
- Petitioner
- Topvalco Inc
- Respondent
- Township Of Brighton
Case overview
- Docket number
- 26-001441-TT
- Status
- Answer Due
- CaseType
- ET Property
- Division
- ET
- County
- Livingston
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Answer was received | RESP | Not recorded | 10/12/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 10/01/2026 | Not recorded | Download |
| 5 | Appearance | Not recorded | Not recorded | 10/01/2026 | 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 | 09/14/2026 | 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 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Answer Aff Def & POS - 26-001441.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TOPVALCO INC., Petitioner, v TOWNSHIP OF BRIGHTON, Respondent. MTT DOCKET No. 26-001441 PARCEL NO. 4712-32-300-075 ______________________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com Ross K. Bower II (P70574) Fahey Schultz Burzych Rhodes PLC Attorneys for Respondent 4151 Okemos Road Okemos, Michigan 48864 (517) 381-0100 Rbower@fsbrlaw.com ______________________________________/ ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 4712-32-300-075 ANSWER: Respondent admits the allegation contained in the above paragraph. 2. The property identified above is real . ANSWER: Respondent admits the allegation contained in the above paragraph. 3. Only one parcel of property is the subject of this appeal. ANSWER: Respondent admits the allegation contained in the above paragraph.
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4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. ANSWER: Respondent states that it is without sufficient knowledge or information upon which to form a belief as to the truth of the allegations contained in the above paragraph, which are therefore deemed denied, leaving Petitioner to its proofs. 5. The property identified above is classified as 201 Commercial-Improved . ANSWER: Respondent admits the allegation contained in the above paragraph. 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. ANSWER: Respondent states that the legal conclusions require no answer, and to the extent that an answer may be required, neither admits nor denies the allegations contained in the above paragraph and leaves Petitioner to its proofs. 7. The property or properties at issue are in Livingston County. ANSWER: Respondent admits the allegation contained in the above paragraph. 8. The property or properties’ address is: 9968 E Grand River Ave, Brighton, MI 48116. ANSWER: Respondent admits the allegation contained in the above paragraph. 9. The assessment(s) at issue were established by the: Brighton Township . ANSWER: Respondent admits the allegation contained in the above paragraph. 10. Petitioner’s legal residence or principal office address is: 1014 Vine Street, Cincinnati, OH 45202 ANSWER: Respondent states that it is without sufficient knowledge or information upon which to form a belief as to the truth of the allegation contained in the above paragraph, which are therefore deemed denied, leaving Petitioner to its proofs. 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. ANSWER: Respondent states that the legal conclusions require no answer, and to the extent that an answer may be required, neither admits nor denies the allegations contained in the above paragraph, leaving Petitioner to its proofs.
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12. The tax year at issue is: 2026. ANSWER: Respondent admits that Petitioner purports to contest the subject property’s true cash and taxable values and the uniformity of the assessment for the 2026 tax year. 13. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 $10,146,400 $5,073,200 $4,585,411 ANSWER: Respondent admits the allegations contained in the above paragraph. 14. Petitioner contends the values for tax year 2026 are no more than the following: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $5,036,400 $2,518,200 $2,518,200 ANSWER: Respondent admits only that Petitioner purports to make the indicated contentions of value but denies that Petitioner’s contentions have merit and asserts that the Petition should be dismissed, incorporating its additional answers and affirmative defenses. 15. The values in contention for tax year 2026 are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $5,110,000 $2,555,000 $2,067,211 ANSWER: Respondent admits only that Petitioner purports to make the indicated contentions of value but denies that Petitioner’s contentions have merit and asserts that the Petition should be dismissed, incorporating its additional answers and affirmative defenses.
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16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The
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STATE OF
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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. 26-001441 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of Brighton (LIVINGSTON) 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 R M.I. K Last Name Bower II Firm Name (if any) Fahey Schultz Burzych Rhodes PLC Address (No., Street, P.O. Box or Rural Route) 4151 Okemos Road City or Town Okemos State Michigan ZIP Code 48864 Telephone Number 517-381-0100 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rbower@fsbrlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Ross K. Bower II /s/
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Proof of Service 26-001441.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TOPVALCO INC., Petitioner, v TOWNSHIP OF BRIGHTON, Respondent. MTT DOCKET No. 26-001441 PARCEL NO. 4712-32-300-075 ______________________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com Ross K. Bower II (P70574) Fahey Schultz Burzych Rhodes PLC Attorneys for Respondent 4151 Okemos Road Okemos, Michigan 48864 (517) 381-0100 Rbower@fsbrlaw.com ______________________________________/ PROOF OF SERVICE Jamy A. Staffeld states that on October 1, 2026 she served a copy of Appearance and this Proof of Service, upon the following via first class mail: Michelle (Mikki) M. Silvey Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 I declare that the statements above are true to the best of my information, knowledge, and belief. /s/ Jamy A Staffeld Jamy A. Staffeld
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Appearance 26-001441.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TOPVALCO INC., Petitioner, v TOWNSHIP OF BRIGHTON, Respondent. MTT DOCKET No. 26-001441 PARCEL NO. 4712-32-300-075 ______________________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com Ross K. Bower II (P70574) Fahey Schultz Burzych Rhodes PLC Attorneys for Respondent 4151 Okemos Road Okemos, Michigan 48864 (517) 381-0100 Rbower@fsbrlaw.com ______________________________________/ APPEARANCE FAHEY SCHULTZ BURZYCH RHODES PLC, hereby enters its Appearance on behalf of Respondent, TOWNSHIP OF BRIGHTON, in the above-entitled matter. Dated: October 1, 2026 Respectfully submitted, Fahey Schultz Burzych Rhodes PLC Attorneys for Respondent By: __________________________________ Ross K. Bower II (P70574) 4151 Okemos Road Okemos, MI 48864 (517) 381-0100
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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: 26-001441 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Appearance Attachment File Name: Appearance 26-001441 Document Type: Proof of Service: Misc Documents Attachment File Name: Proof of Service 26-001441 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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SCANNED MCDONALDS CORP 210304 - CASCADE TOWNSHIP POS 26-001694.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL MCDONALD'S CORP #210304. Petitioner, MTT DOCKET NO. 26-001694-TT Cascade Township, Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 14 day of September 2026 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via USPS first class thereon: Lisa Posthumus Lyons Forest Hills Public Schools Kent County Clerk Malorie Ninemeier, School Board Secretary 300 Monroe Avenue NW 620 Forest Hill Ave, SE Grand Rapids, MI 49503 Grand Rapids, MI 49546 Megan VanHoose Michigan State Treasurer Kent County Equalization Director Department of Treasury 300 Monroe Avenue NW Treasury Building Grand Rapids, MI 49503 430 West Allegan Lansing, MI 48922 j i. Micke ((@ cy Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL MCDONALD'S CORP #210304. Petitioner, Cascade Township, Respondent. MTT DOCKET NO. 26-001694-TT PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 14% day of September 2026 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via certified mail thereon: Cascade Township Assessor 5920 Tahoe Dr. SE Grand Rapids, MI 49546-7123 Susan Slater Cascade Township Clerk 5920 Tahoe Dr. SE Grand Rapids, MI 49546-7123 Grace Lesperance Cascade Township Supervisor 5920 Tahoe Dr. SE Grand Rapids, MI 49546-7123 Mics (0 re) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ) MCDONALD'S CORP #210304 MTT Docket No. 26-001694 TT Petitioner, v Cascade Township Respondent. Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 41-19-07-376-043 2. The property identified above is real 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as 201 Commercial-Improved
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MTT Docket No. 26-001694 _TT Page 2 of 3 6. Thc assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. Kent 7. The property or properties at issue are in County. 8. The property or properties’ address is: 5105 28th St SE, Grand Rapids, MI 49512 9. The assessment(s) at issue were established by the: Cascade Township 10. Petitioner’s legal residence or principal office address is: 110 N. Carpenter St., Chicago, IL 60607 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2026. 13. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2026 $1,822,200 $911,100 $854,373 14. Petitioner contends the values for tax year 2026 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $1,022,400 $511,200 $511,200 15. The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $799,800 $399,900 $343,173
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MTT Docket No. 26-001694 TT Page 3 of 3 16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2026 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Micke ((0 Oo Dated: May 28 2026 By: Michelle (Mikki) M. Silvey (P69494) Petitioner's Representative
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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: 26-001441 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: SCANNED MCDONALDS CORP 210304 - CASCADE TOWNSHIP POS 26-001694 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Topvalco Inc - Brighton Township.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL __________________________________________, MTT Docket No. 26-_____BBB_-TT Petitioner, v __________________________________________, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ______________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: ________________________________ 2. The property identified above is _________________. 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as ___________________________________. Topvalco, Inc. Brighton Township 4712-32-300-075 real 201 Commercial-Improved
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MTT Docket No. 26-______BBB-TT Page 2 of 3 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in ________________ County. 8. The property or properties’ address is: ______________________________________________________________________. 9. The assessment(s) at issue were established by the: _____________________________. 10. Petitioner’s legal residence or principal office address is: ______________________________________________________________________. 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2026. 13. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 14. Petitioner contends the values for tax year 2026 are no more than the following: Tax Year True Cash Value State Equalized Value Taxable Value 2026 15. The values in contention for tax year 2026 are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 Livingston 9968 E Grand River Ave, Brighton, MI 48116 Brighton Township 1014 Vine Street, Cincinnati, OH 45202 $10,146,400 $5,073,200 $4,585,411 $5,036,400 $2,518,200 $2,518,200 $5,110,000 $2,555,000 $2,067,211
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MTT Docket No. 26-_____BBB_-TT Page 3 of 3 16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2026 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: __________ ___, 2026 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative May 26
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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 Topvalco, Inc. Home Address (No., Street, P.O. Box or Rural Route) 1014 Vine Street, City or Town Cincinnati State Ohio ZIP Code 45202 Telephone Number 9174887825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Michelle (Mikki) M.I. M Last Name Silvey Firm Name (if any) DuCharme, McMillen & Associates Address (No., Street, P.O. Box or Rural Route) 9229 Delegates Row, Ste 375 City or Town Indianapolis State Indiana ZIP Code 46240 Telephone Number 917-488-7825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.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] 9968 E Grand River Ave Brighton
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48116 Taxing Authority (City or Township) Township Of Brighton (LIVINGSTON) County Livingston 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: 4712-32-300-075 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: 5073200 Current Taxable Value as established by the Board of Review: 4585411 What do you believe is the fair market value (also known as True Cash Value)? 5036400 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2518200 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2518200 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/ Michelle (Mikki) M. Silvey Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052686957544 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-13_14-49-51.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 Topvalco Inc, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001441 Township Of Brighton, 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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Topvalco Inc - Brighton Township.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL __________________________________________, MTT Docket No. 26-_____BBB_-TT Petitioner, v __________________________________________, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ______________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: ________________________________ 2. The property identified above is _________________. 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as ___________________________________. Topvalco, Inc. Brighton Township 4712-32-300-075 real 201 Commercial-Improved
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MTT Docket No. 26-______BBB-TT Page 2 of 3 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in ________________ County. 8. The property or properties’ address is: ______________________________________________________________________. 9. The assessment(s) at issue were established by the: _____________________________. 10. Petitioner’s legal residence or principal office address is: ______________________________________________________________________. 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2026. 13. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 14. Petitioner contends the values for tax year 2026 are no more than the following: Tax Year True Cash Value State Equalized Value Taxable Value 2026 15. The values in contention for tax year 2026 are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 Livingston 9968 E Grand River Ave, Brighton, MI 48116 Brighton Township 1014 Vine Street, Cincinnati, OH 45202 $10,146,400 $5,073,200 $4,585,411 $5,036,400 $2,518,200 $2,518,200 $5,110,000 $2,555,000 $2,067,211
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MTT Docket No. 26-_____BBB_-TT Page 3 of 3 16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2026 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: __________ ___, 2026 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative May 26
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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 Topvalco, Inc. Home Address (No., Street, P.O. Box or Rural Route) 1014 Vine Street, City or Town Cincinnati State Ohio ZIP Code 45202 Telephone Number 9174887825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Michelle (Mikki) M.I. M Last Name Silvey Firm Name (if any) DuCharme, McMillen & Associates Address (No., Street, P.O. Box or Rural Route) 9229 Delegates Row, Ste 375 City or Town Indianapolis State Indiana ZIP Code 46240 Telephone Number 917-488-7825 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.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] 9968 E Grand River Ave Brighton
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48116 Taxing Authority (City or Township) Township Of Brighton (LIVINGSTON) County Livingston 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: 4712-32-300-075 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: 5073200 Current Taxable Value as established by the Board of Review: 4585411 What do you believe is the fair market value (also known as True Cash Value)? 5036400 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2518200 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2518200 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/ Michelle (Mikki) M. Silvey Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052686957544 Supporting Waiver Documents:
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