Michigan

Tromble Bay Land LLC Petitioner Vs. City Of Traverse City Respondent

Petitioner: Tromble Bay Land LLC
Respondent: City Of Traverse City

Case overview

Docket number: 26-001358-TT
Status: Ready Schedule
CaseType: ET Property
Division: ET
County: Grand Traverse
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
9	Proof of service of petition was received.	Not recorded	Not recorded	09/25/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
8	Attachments to the Answer were filed	Not recorded	Not recorded	09/02/2026	Not recorded	Download
7	Attachments to the Answer were filed	Not recorded	Not recorded	09/02/2026	Not recorded	Download
6	Attachments to the Answer were filed	Not recorded	Not recorded	09/02/2026	Not recorded	Download
5	Attachments to the Answer were filed	Not recorded	Not recorded	09/02/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Answer was received	RESP	Not recorded	09/02/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	08/10/2026	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	08/10/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/24/2026	$600.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Proof of Service_Tromble Bay Land LLC_26-001358.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Tromble Bay Land LLC 

Petitioner(s) 

Y 

MTT Docket No. 26-001358 

City of Traverse City 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Rebecca Adler 

states that on 

9/24/26 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

EN 

. 

Assessor (via certified mail): 

Polly S. Cairns, Assessor, City of Traverse City Assessing Office, 400 Boardman Ave, Traverse 

City, MI 49684 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

City Clerk, City of Traverse City Clerk's Office, 400 Boardman Ave, Traverse City, Ml 49684 

3. 

County Equalization Director (via first class mail or personal service): 

Equalization Director, Grand Traverse County Equalization Department, 400 Boardman Ave, 

Ste. 103, Traverse City, MT 49684 

4. 

County Clerk (via first class mail or personal service): 

County Clerk, Grand Traverse County Clerk's Office, 400 Boardman Avenue, Ste. 101, 

Traverse City, MI 49684 

5. 

Secretary of the local school board (via first class mail or personal service): 

School Board Secretary, Traverse City School District, 1009 S. Oak Street, Traverse City, MI 

49686 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

Is! Rebecca Adler 

Rebecca Adler 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

SubsequentFiling.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001358

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: Proof of Service_Tromble Bay Land LLC_26-001358

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

2026 2000 Coml General ECF Analysis.pdfRead complete document text →

Read document text excerpt

Page 1

2000

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj. Sale

Cur. Appraisal

Land + Yard

Bldg. Residual

Cost Man. $

E.C.F.

Floor Area

$/Sq.Ft.

ECF Area

Dev. by Mean (%)

Building Style

Use Code

Land Value

Appr. by Eq.

Appr. Date

Other Parcels in Sale

Land Table

Property Class

28-51-890-005-00

733 WOODMERE

11/15/24

$250,000 MLC

03-ARM'S LENGTH

$250,000

$150,300

60.12

$380,983

$150,912

$99,088

$192,528

0.515

2,329

$42.55

2000

55.9550

STORE CONDO

$150,912 No

 / / 

2110 WOODMERE - 8TH ST

207

28-51-654-064-00

124 N DIVISION

04/30/25

$1,075,000 WD

03-ARM'S LENGTH

$1,075,000

$414,300

38.54

$1,135,841

$1,016,315

$58,685

$100,022

0.587

3,326

$17.64

2000

48.7495

OFFICE BUILDINGS

$1,005,218 No

 / / 

2000 TC COMM-IND

201

28-51-890-003-00

739 WOODMERE

11/01/24

$300,000 MLC

03-ARM'S LENGTH

$300,000

$179,200

59.73

$396,385

$179,239

$120,761

$181,712

0.665

2,759

$43.77

2000

40.9645

STORE CONDO

$179,239 No

 / / 

2110 WOODMERE - 8TH ST

207

28-51-482-044-70

1104 E FRONT

12/08/25

$2,000,000 WD

03-ARM'S LENGTH

$2,000,000

$2,159,500

107.98

$2,597,255

$862,914

$1,137,086

$1,451,331

0.783

12,554

$90.58

2000

29.0740

STORE DRUG

$801,585 No

 / / 

2040 E FRONT ST/MUNSON AVE

201

28-51-511-002-00

697 HANNAH

04/21/25

$270,000 WD

03-ARM'S LENGTH

$270,000

$114,800

42.52

$311,708

$126,855

$143,145

$154,689

0.925

932

$153.59

2000

14.8843

OFC CONDO

$122,897 No

 / / 

2110 WOODMERE - 8TH ST

207

28-51-634-024-17

626 E EIGHTH

10/24/23

$280,000 WD

03-ARM'S LENGTH

$280,000

$134,000

47.86

$306,750

$111,720

$168,280

$163,205

1.031

1,398

$120.37

2000

4.3122

OFC CONDO

$111,720 No

 / / 

2007 TC COMM IND CONDOS

207

28-51-888-002-00

1210 WOODMERE

07/11/24

$230,000 WD

03-ARM'S LENGTH

$230,000

$81,900

35.61

$244,633

$109,854

$120,146

$112,786

1.065

2,098

$57.27

2000

0.8959

$109,854 No

 / / 

2110 WOODMERE - 8TH ST

207

28-51-622-074-00

822 CASS

12/17/25

$422,500 WD

03-ARM'S LENGTH

$422,500

$140,900

33.35

$343,983

$218,912

$203,588

$104,662

1.945

1,498

$135.91

2000

87.0979

OFFICE BUILDINGS

$217,550 No

 / / 

2020 CASS AREA

201

28-51-101-006-30

1560 E FRONT

04/18/24

$3,559,000 WD

03-ARM'S LENGTH

$3,559,000

$1,375,700

38.65

$2,419,634

$996,310

$2,562,690

$1,191,066

2.152

16,764

$152.87

2000

107.7376 RANCH

APARTMENTS

$981,384 No

 / / 

2040 E FRONT ST/MUNSON AVE

201

Totals:

$12,486,500

$8,386,500

$4,750,600

$8,137,172

$4,613,469

$3,652,001

$90.50

18.9054

Sale. Ratio =>

56.65

E.C.F. =>

1.263

Std. Deviation=>

0.585931

Std. Dev. =>

23.29

Ave. E.C.F. =>

1.074

Ave. Variance=>

43.2968

Coefficient of Var=>

40.3053866

28-51-654-015-00

539 W FRONT

11/15/25

$1,900,000 WD

03-ARM'S LENGTH

$1,900,000

$668,300

35.17

$1,681,839

$806,655

$1,093,345

$732,372

1.493

5,752

$190.08

2000

41.8665

STORE RETAIL

$799,447 No

 / / 

2090 UNION - STATE - FRONT

201

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

2026 C-I E Front & Munson Land Value Analysis.pdfRead complete document text →

Read document text excerpt

Page 1

2000 TC Com-Ind

E Front/Munson

Min:

10.22%

1.00

 <-edit

Min:

31.95%

Max:

62.74%

1.00

<-edit

Max:

62.74%

Mean:

44.63%

26.90%

Mean:

52.27%

Median:

52.98%

70.71%

Median:

54.44%

StDev:

17.73%

StDev:

9.58%

COD (median):

25.03%

0.00%

 <-(Global Setup)

COD (median):

12.30%

COV (mean):

39.73%

48.70%

COV (mean):

18.33%

55.11%

55.11%

^Manual Override^

^ Calculated # ^

Key

Use

Imp/Vac

PNum

Date

Sale$

SqFt

Imprvmts

Land Residual

Land %

s001_E

0

Extraction

28-51-007-001-03

10/6/2025

$500,000

20,473

$383,625

$116,375

23.28%

s002_E

1

Extraction

28-51-101-006-30

4/18/2024

$3,559,000

57,543

$1,438,250

$2,120,750

59.59%

s003_E

1

Extraction

28-51-101-008-20

3/17/2023

$803,000

15,987

$546,424

$256,576

31.95%

s004_E

1

Extraction

28-51-101-047-00

4/29/2022

$3,100,000

67,039

$1,412,214

$1,687,786

54.44%

s005_E

0

Extraction

28-51-101-048-20

9/16/2022

$744,938

30,274

$622,772

$122,166

16.40%

s006_E

1

Extraction

28-51-101-053-00

4/29/2022

$1,900,000

35,327

$829,883

$1,070,117

56.32%

s007_E

1

Extraction

28-51-112-014-50

7/10/2023

$1,075,000

73,224

$702,493

$372,507

34.65%

s009_E

1

Extraction

28-51-526-003-00

1/22/2025

$525,000

13,809

$211,651

$313,349

59.69%

s010_E

1

Extraction

28-51-558-007-00

10/20/2023

$456,000

5,793

$211,043

$244,957

53.72%

s011_E

1

Extraction

28-51-582-091-00

5/30/2023

$2,300,000

31,233

$856,991

$1,443,009

62.74%

s012_E

1

Extraction

28-51-582-093-00

3/24/2025

$698,088

9,453

$343,123

$354,965

50.85%

s013_E

1

Extraction

28-51-582-127-00

12/23/2025

$620,000

16,466

$296,124

$323,876

52.24%

s014_E

1

Extraction

28-51-482-044-60

6/6/2022

$2,712,500

22,956

$1,118,843

$1,593,657

58.75%

s015_E

0

Extraction

28-51-482-044-70

12/8/2025

$2,000,000

42,210

$1,795,670

$204,330

10.22%

Note that manually editing the Use column will deactivate automated inclusion/exclusion for that observation.

Stats After Removals

Standard Deviations to Allow

Prior Year (Optional):

Current year starting:

Current year conclusion:

Starting Stats

StDevs Allowed Below Mean:

StDevs Allowed Above Mean:

Min Land% Allowed:

Max Land% Allowed:

Page 2

2026 Land Value Analysis

2000 TC Com-Ind

E Front St/Munson

y=A*X^B

SqFt

___$/SF___

Concluded $

$/SF

Concluded $

_% Change_

_$/SF_

Concluded $

% Change

2,500

Unused

Unused

$50.86

$127,150

Unused

$50.86

$127,150

Unused

5,000

Unused

Unused

$39.95

$199,750

Unused

$39.95

$199,750

Unused

7,500

Unused

Unused

$34.69

$260,175

Unused

$34.69

$260,175

Unused

10,000

Unused

Unused

$31.39

$313,900

Unused

$31.39

$313,900

Unused

12,500

Unused

Unused

$29.04

$363,000

Unused

$29.04

$363,000

Unused

15,000

Unused

Unused

$27.26

$408,900

Unused

$27.26

$408,900

Unused

20,000

Unused

Unused

$24.66

$493,200

Unused

$24.66

$493,200

Unused

25,000

Unused

Unused

$22.82

$570,500

Unused

$22.82

$570,500

Unused

30,000

Unused

Unused

$21.41

$642,300

Unused

$21.41

$642,300

Unused

40,000

Unused

Unused

$19.37

$774,800

Unused

$19.37

$774,800

Unused

50,000

Unused

Unused

$17.92

$896,000

Unused

$17.92

$896,000

Unused

60,000

Unused

Unused

$16.82

$1,009,200

Unused

$16.82

$1,009,200

Unused

87,120

Unused

Unused

$14.77

$1,286,762

Unused

$14.77

$1,286,762

Unused

130,680

Unused

Unused

$12.83

$1,676,624

Unused

$12.83

$1,676,624

Unused

174,240

Unused

Unused

$11.61

$2,022,926

Unused

$11.61

$2,022,926

Unused

217,800

Unused

Unused

$10.74

$2,339,172

Unused

$10.74

$2,339,172

Unused

435,600

Unused

Unused

$8.44

$3,676,464

Unused

$8.44

$3,676,464

Unused

653,400

Unused

Unused

$7.33

$4,789,422

Unused

$7.33

$4,789,422

Unused

871,200

Unused

Unused

$6.63

$5,776,056

Unused

$6.63

$5,776,056

Unused

1,089,000

Unused

Unused

$6.13

$6,675,570

Unused

$6.13

$6,675,570

Unused

A= 0

B= 0

A&B:

774.76

-0.3481

A&B:

774.76

-0.3481

X Max:

73,224

Y Max:

$69.42

Use

Imp/Vac

PNum

Date

Sale$

SqFt

Imprvmts

TimeAdj$

LndResid

$/SF

1

Vacant

28-51-454-003-50

4/27/2022

$300,000 36,634

-$262,146

$300,000

$300,000

$8.19

0

Extraction

28-51-007-001-03

10/6/2025

$500,000 20,473

$383,625

$500,000

$116,375

$5.68

0

Extraction

28-51-101-006-30

4/18/2024 $3,559,000 57,543

$1,438,250

$3,559,000

$2,120,750 $36.86

0

Extraction

28-51-101-008-20

3/17/2023

$803,000 15,987

$546,424

$803,000

$256,576 $16.05

1

Extraction

28-51-101-047-00

4/29/2022 $3,100,000 67,039

$1,412,214

$3,100,000

$1,687,786 $25.18

0

Extraction

28-51-101-048-20

9/16/2022

$744,938

Page 3

2026 Land Value Analysis

2000 TC Com-Ind

E Front

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

2026 Valuation Stmt.pdfRead complete document text →

Read document text excerpt

Page 1

Valuation Report

DB:

Tr2026

09/02/2026

09:53 AM

 Total Cost New = 0

 

Item Desciption Col. Rate SqFt Adj. Adj. Cost

 Cost # or Height Storys 

Costs taken from Segregated Cost Section 3: Stores & Commercials

<<<<< Segregated Cost Computations >>>>>

 

 Total Depreciated Cost = 711,718

Eff.Age:2 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 92 /100/100/100/92.0

 Reproduction/Replacement Cost = 773,606

 

 2,875 Sq.Ft. of Sprinklers @ 8.45, Cost New = 24,294

 

Total Floor Area: 2,875 Base Cost New of Upper Floors = 749,312

 

Adjusted Square Foot Cost for Upper Floors = 260.63

(10) Heating system: Package Heating & Cooling Cost/SqFt: 20.13 100%

 

Base Rate for Upper Floors = 240.50

 

Stories: 1 Story Height: 12 Perimeter: 220

 Class: C Quality: Good

<<<<< Calculator Cost Computations >>>>>

Costs are taken from the Restaurants - Fast Food cost schedules.

 

Description of Occupancy: 1118 E FRONT - STARBUCKS

Cost Estimates for Commercial/Industrial Building/Section: 2 Built 2017

 Replacement Cost/Floor Area= 366.79 Est. TCV/Floor Area= 362.42

ECF (2000 COMMERCIAL GENERAL AREA) 1.074 => TCV of Bldg: 1 = 440,338

 

 Total Depreciated Cost = 409,998

Eff.Age:2 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 92 /100/100/100/92.0

 Reproduction/Replacement Cost = 445,650

 

 1,215 Sq.Ft. of Sprinklers @ 8.72, Cost New = 10,595

 

Total Floor Area: 1,215 Base Cost New of Upper Floors = 435,055

 

Adjusted Square Foot Cost for Upper Floors = 358.07

(10) Heating system: Package Heating & Cooling Cost/SqFt: 27.66 100%

 

Base Rate for Upper Floors = 330.41

 

Stories: 1 Story Height: 14 Perimeter: 190

 Class: C Quality: Good

<<<<< Calculator Cost Computations >>>>>

Costs are taken from the Restaurants - Fast Food cost schedules.

 

Description of Occupancy: 1215

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 2017

 Total Estimated Land Improvements True Cash Value = 62,487

D/W/P: Asphalt Paving 3.13 15000 99 46,480

D/W/P: 4in Concrete 7.03 2300 99 16,007

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 0.53 Total Acres Total Est. Land Value = 1,077,614

 22,950.000 Sq Ft 46.95 200 CORNER - GARFIELD AVE1,077,614

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 2040.2040 E FRONT ST/MUNSON AVE

Map #: 28-51TRAVERSE CITY-GTC TRAVERSE CITY, MI 49686 

Property Class: 201 1118 E FRONT ST 

28-51-482-044-60 2026 Est. T.C.V. TROMBLE BAY LAND LLC

Page 2

Valuation Report

DB:

Tr2026

09/02/2026

09:53 AM

 1,174,800 1,174,800 1,174,800 1,236,199 1,174,800 0

2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 -28,900 0 0 -28,900 0

2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 1,203,700 1,203,700 1,203,700 1,203,700 2.70

2025 Assessed MBOR S.E.V. Base for Cap IRM

Est. TCV/Total Floor Area = 574.47, Most recent sale 06/06/2022 for 2,712,500

2026 Est. T.C.V. 28-51-482-044-60 = 2,349,574

Total Estimated True Cash Value of Commercial/Industrial Buildings = 1,209,473

 Replacement Cost/Floor Area= 270.68 Est. TCV/Floor Area= 267.53

ECF (2000 COMMERCIAL GENERAL AREA) 1.074 => TCV of Bldg: 2 = 769,135

 

 /CI16/YARI/PAV/CONC46A 22.19 107 1.00 96 2,279

 /CI16/YARI/PATR/WOOIBCA 23.10 48 1.00 96 1,064

 /CI16/YARI/PATR/ALUOSBEA 16.30 48 1.00 96 751

 CANOPY 14.28 24 1.00 96 329

Unit in Place Items Rate Quantity Arch %Good Depr.Cost

 

 Total Depreciated Cost = 0

Eff.Age:2 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 92 /100/100/100/92.0

 Reproduction/Replacement Cost = 0

 

Architectural Multiplier: 0.00

Parcel Number: 28-51-482-044-60 Page: 2

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

2026 Record Card.pdfRead complete document text →

Read document text excerpt

Page 1

*** Information herein deemed reliable but not guaranteed***

GRAND TRAVERSE/LEELAN

County:

28-51TRAVERSE CITY-GTC

Jurisdiction:

Printed on

Parcel Number:

28-51-482-044-60

1,070,200S

1,070,200

496,400

573,800

2023

1,123,710C

1,193,500

548,000

645,500

2024

1,203,700S

1,203,700

558,200

645,500

2025

1,174,800S

1,174,800

636,000

538,800

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit 24.0885-B, Issued 02/18/2025: RELOCATE EXTERIOR MENU

BOARDS FOR DRIVE-THRU. NEW CANOPY FOUNDATION. USE GROUP A-2, 5B CONSTRUCTION. NO

FIRE SUPPRESSION.

Work Description for Permit 24.0268-E, Issued 07/17/2024: EXTEND EXISTING

ELECTRICAL TO RELOCATED MENU BOARDS, LOW VOLTAGE.

Work Description for Permit 24.0047-M, Issued 02/16/2024: INSTALL AN ANSUL 6

GALLON SYSTEM. HOOD IS FACTORY PIPED.

Work Description for Permit 24.0043-M, Issued 02/07/2024: HUNGRY HOWIES BUILD

OUT, MOVING EXISTING FURNACE AND AC, ADDING DUCTING, HOOD, AND ROOF TOP UNIT.

Work Description for Permit 24.0025-E, Issued 01/24/2024: INTERIOR RENOVATION OF

EXISTING SPACE TO BECOME A RESTAURANT.

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 4in Concrete 7.03 2300 99 16,007

D/W/P: Asphalt Paving 3.13 15000 99 46,480

 Total Estimated Land Improvements True Cash Value = 62,487

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 22,950.000 Sq Ft 46.95 200 CORNER - GARFIELD AVE1,077,

 0.53 Total Acres Total Est. Land Value = 1,077,614

Land Value Estimates for Land Table 2040.2040 E FRONT ST/MUNSON AVE

ELS 11/30/2020 PHOTO ADDE

PC 08/13/2021 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Traverse City, County

of Grand Traverse, Michigan

Split/Comb. on 12/26/2019 completed / 

/ DJBROWN SPLIT ;

Parent Parcel(s): 28-51-482-044-50;

Child Parcel(s): 28-51-482-044-70,

28-51-482-044-60;

-----------------------------------------

Comments/Influences

PART OF BAYSIDE ADDITION TO TRAVERSE CITY

& SECTION 1, TOWN 27 NORTH, RANGE 11 WEST

 CITY OF TRAVERSE CITY,

GRAND TRAVERSE COUNTY, MICHIGAN BEING

DESCRIBED AS: COMM NW CNR OF LOT 5, BLOCK

4 OF SAID BAYSIDE ADDITION; THENCE NORTH

89°11 '07" EAST, ALONG SOUTH LINE OF

FRONT STREET, 139.18 FEET TO POB; THENCE

SOUTH 00°53'48" EAST, 26.70 FEET; THENCE

SOUTH 44°54'27" EAST, 12.12 FEET; THENCE

SOUTH 10°48'22" EAST, 41.12 FEET; THENCE

SOUTH 00°53'48" EAST, 124.74 FEET; THENCE

SOUTH 89°44'55" WEST, 82.33 FEET; THENCE

SOUTH 01 °19'02" EAST, 24.95 FEET; THENCE

NORTH 89°06'25" EAST, 172.18 FEET TO EAST

LINE OF LOT 37 OF SAID BLOCK 4; THENCE

NORTH 00°12'06" WEST, ALONG SAID EAST

LINE, 224.54 FEET TO SAID SOUTH LINE OF

FRONT STREET; THENCE SOUTH 89°11 '07"

WEST, ALONG SAID SOUTH LINE, 107.12 FEET

TO POB. CONTAINING 22,950 SQUARE FEET OF

***BALANCE OF DESCRIPTION ON FILE***

Tax Description

TROMBLE BAY LAND LLC

5299 TROMBLE DR

CHEBOYGAN MI 49721

Owner's Name/Address

1118 E FRONT ST

Property Address

UNINSPECTE

24.0043-M

02/07/2024

OTHER

2026 Est TCV 2,349,574 TCV/TFA: 574.47

UNINSPECTE

24.0047-M

02/16/2024

OTHER

MAP #: 

UNINSPECTE

24.0268-E

07/17/2024

OTHER

P.R.E. 0% 

UNINSPECTE

24.0885-B

02/18/2025

OTHER

School: TRAVERSE CITY SCHOOL DIST.

Status

Number

Date

Building Permit(s)

Zoning: C-3

Class: COMMERCIAL-IMPROVE

100.0

DEED

2020R-00443

03-ARM'S LENGTH

WD

01/03/2020

2,325,000

ARGONAUT INVESTMENTS LLC 

TCSB LLC & TCRA LLC

100.0

PROPERTY TRANSFER 

2022R-11495

03-ARM'S LENGTH

WD

06/06/2022

2,712,500

TROMBLE BAY LAND LLC 

ARGONAUT INVESTMENTS LLC

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/02/2026

Page 2

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 28-51-482-044-60, Land Image

Printed on

09/02/2026

Page 3

Bsmnt Insul.

 

Thickness

 

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

Page 4

***

Page 5

Bsm

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

SubsequentFiling.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001358

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: 2026 Record Card

Document Type: Attachments to Answer

Attachment File Name: 2026 Valuation Stmt

Document Type: Attachments to Answer

Attachment File Name: 2026 C-I E Front & Munson Land Value Analysis

Document Type: Attachments to Answer

Attachment File Name: 2026 2000 Coml General ECF Analysis

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

26-001358 Tromble Bay Land LLC Answer 9-2-26.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

TROMBLE BAY LAND LLC, 

 

Petitioner, 

 

 

 

v. 

 

 

CITY OF TRAVERSE CITY, 

 

Respondent. 

 

 

 

MICHIGAN TAX APPEAL 

SERVICES 

Steve Johnson 

Representative for Petitioner 

436 N Center St 

Northville, MI 48167 

(248) 392-4342 

MTT Docket No. 26-001358 

 

 

 

 

 

 

 

 

 

 

CITY OF TRAVERSE CITY 

Amy L Robbins, MMAO(4) 

Assessor for Respondent 

400 Boardman Ave 

Traverse City, MI 49684 

(231) 922-4450 

arobbins@traversecitymi.gov

Page 2

2

 

 

 

 

 

Respondent's Answer to Petition 

 

NOW COMES Respondent, City of Traverse City, by and through its Assessor, Amy 

L Robbins, MMAO(4). and for its Answer to Petitioner's Petition states as follows: 

1. 

As to the allegations contained in Paragraph 1 of the Petition, Respondent 

admits the same. 

2. 

As to the allegations contained in Paragraph 2 of the Petition, Respondent 

admits the same. 

3. 

N/A 

4. 

As to the allegations contained in Paragraph 4 of the Petition, Respondent neither 

admits nor denies the same for the reason Respondent is without sufficient knowledge to 

form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs. 

5. 

N/A 

6. 

As to the allegations contained in Paragraph 6 of the Petition, Respondent admits 

the same. 

7. 

N/A 

8. 

N/A 

9. 

N/A 

10. 

As to the allegations contained in Paragraph 10 of the Petition, Respondent 

admits the same. 

11. 

As to the allegations contained in Paragraph 11 of the Petition, Respondent 

admits the same. 

12. 

As to the allegations contained in Paragraph 12 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict

Page 3

3

 

proofs. 

13. 

As to the allegations contained in Paragraph 13 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

14. 

As to the allegations contained in Paragraph 14 of the Petition, Respondent 

admits the same. 

15. 

N/A 

16. 

The values for the property identified above as established by Respondent’s Board of 

Review are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$2,349,574 

$1,174,800 

$1,174,800 

 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$1,200,000 

$600,000 

$600,000 

 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$1,149,574 

$574,800 

$574,800 

 

19. 

As to the allegations contained in Paragraph 19 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs.

Page 4

4

 

20. 

As to the allegations contained in Paragraph 20 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

 

WHEREFORE, Respondent, City of Traverse City, denies that Petitioner is 

entitled to the relief it seeks and respectfully requests that the Respondent's assessment 

and taxable value of the subject property be affirmed or increased, that Petitioner's Petition 

be dismissed with prejudice and that Respondent be granted costs and attorney fees so 

wrongfully sustained. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: September 2, 2026 

Respectfully submitted, 

 

 

/s/ Amy L Robbins 

 

AMY L ROBBINS, MMAO(4) 

Assessor for Respondent 

400 Boardman Ave 

Traverse City, MI 49684 

(231) 922-4450 

arobbins@traversecitymi.gov

Page 5

5

 

Affirmative Defenses 

 

For its further Answer to Petitioner's Petition and by way of its Affirmative Defenses, 

Respondent states as follows and demands an answer from Petitioner as to each: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of 

action against Respondent and to support its claim for relief. 

2.

Page 6

Page 7

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

EntireTribunalCaseISAnswer.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001358

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Traverse City (GRAND TRAVERSE)

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

Amy

M.I.

L

Last Name

Robbins

Firm Name (if any)

City of Traverse City

Address (No., Street, P.O. Box or Rural Route)

400 Boardman Avenue

City or Town

Traverse City

State

 Michigan

ZIP Code

49684

Telephone Number

2319224450

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

arobbins@traversecitymi.gov

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Amy L Robbins

/s/

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Tromble Bay Land LLC 2026 ET-Petition-Prop-fillable.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

The property identified above is ___real ___personal.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non

contiguous parcel.)

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

The property identified above is classified as _________________________

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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

Tromble Bay Land LLC

City of Traverse City

28-51-482-044-60

N/A

Commercial

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

N/A

N/A

Grand Traverse

1118 E Front St, Traverse City, MI 49686

City of Traverse City

5299 Tromble Dr, Cheboygan 49721

X

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value

Taxable Value 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value

Page 4

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

EntireTribunalCaseISPetition.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Tromble Bay Land LLC

Home Address (No., Street, P.O. Box or Rural Route)

5299 Tromble Dr

City or Town

Cheboygan

State

Michigan

ZIP Code

49721

Telephone Number

248-392-4342

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

info@mitaxappeal.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Steve

M.I.

Last Name

Johnson

Firm Name (if any)

Michigan Tax Appeal Services

Address (No., Street, P.O. Box or Rural Route)

436 N. Center Street

City or Town

Northville

State

Michigan

ZIP Code

48167

Telephone Number

248-392-4342

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

info@mitaxappeal.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]

1118 E Front St

Traverse City

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49686

Taxing Authority (City or Township)

City Of Traverse City (GRAND TRAVERSE) 

County

Grand Traverse

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:

28-51-482-044-60

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:

1174800

Current Taxable Value as established by the Board of Review:

1174800

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

1200000

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

600000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Steve Johnson

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052486776858

Supporting Waiver Documents:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

ET_Notice_of_Docket_Number.2026-08-10_17-33-04.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Tromble Bay Land LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001358

City Of Traverse City,

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 10, 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.