Ttres Mi Wyoming Baneberry Ave LLC Petitioner Vs. City Of Wyoming, City Of Wyoming Respondents

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

NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Ttres MI Wyoming Baneberry Ave 

LLC,

Petitioner,

v

 

 

City of Wyoming,City of Wyoming,

Respondent.

 MTT Docket No. 26-001012

Please be advised that 26-001012 has been placed on a two-week Prehearing General 

Call commencing September 16, 2027. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website.

Page 2

MTT Docket No. 26-001012

Page 2 of 3

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by May 20, 2027. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by May 20, 2027. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

May 20, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

September 16, 2027, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain

Page 3

MTT Docket

Page 4

S

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

TTRES MI Wyoming Baneberry Ave 

LLC, 

 Petitioner, 

 

v. 

 

City of Wyoming, 

 Respondent. 

___________________________________/ 

 

 

 

MTT Docket No. 26-001012-TT 

 

 

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 

__________________________________/ 

Ryan M. Shannon (P74535) 

Dickinson Wright PLLC 

Counsel for Respondent 

123 W. Allegan St., Suite 900 

Lansing, MI 48933 

(517) 410-5443 

rshannon@dickinsonwright.com 

 

 

ANSWER AND AFFIRMATIVE DEFENSES 

 

 

Respondent, through undersigned counsel, responds to the Petition filed in the 

above-captioned matter by like-numbered paragraphs as follows, and states 

thereafter its Affirmative Defenses: 

1. 

No allegation of fact or law has been made to which a response is required. 

Parcel 41-21-06-600-020 will hereafter be referred to as the “Subject 

Property.” 

2. 

Admitted. 

3. 

Admitted.

Page 2

MTT Docket No. 26-001012 

Page 2 

4. 

Respondent neither admits nor denies as it is without sufficient 

information, and leaves Petitioner to its proofs. 

5. 

Admitted. 

6. 

Respond admits no protest was made to the local board of review. 

7. 

Admitted. 

8. 

Admitted. 

9. 

Admitted. 

10. 

Respondent neither admits nor denies as it is without sufficient 

information, and leaves Petitioner to its proofs. 

11. 

Respondent neither admits nor denies as it is without sufficient 

information, and leaves Petitioner to its proofs. 

12. 

Admitted. 

13. 

Admitted. 

14. 

Respondent denies as untrue that the values for the Subject Property are 

or should be as set forth in this paragraph. Respondent notes that 

Petitioner failed to include any allegation as to taxable value. 

15. 

Respondent admits, based on Petitioner’s allegations concerning value, that 

the values in dispute are as set forth in this paragraph for the true cash 

and state equalized value. Petitioner’s assertion of taxable dispute appears 

to be in error as it comprises the entire assessed value of the subject 

property notwithstanding that Petitioner contends that the property’s state 

equalized value should be $24,000,0000.

Page 3

MTT Docket No. 26-001012 

Page 3 

16.

Denied as untrue, including as to each subpart.

AFFIRMATIVE DEFENSES 

For its Affirmative Defenses, Respondent states further as follows: 

1.

Petitioner has failed to state a claim upon which relief may be granted.

2.

Petitioner has failed to state a claim because it has not complied with

the Tribunal’s rules governing pleading. 

3.

Petitioner has failed to support the existence of a property interest

supporting standing to bring an appeal of the property taxes. 

4.

Any reduction in value compared to the assessed value is the result of

Petitioner’s own conduct or action such that it would be inequitable or improper to 

reduce its tax liability. 

5.

Granting the relief sought would result in dis-uniform assessment in

violation of the Michigan Constitution. 

6.

Respondent reserves the right to add or identify further affirmative

defenses as they become known through the course of this litigation. 

WHEREFORE, Respondent respectfully requests that the Tribunal enter an 

order dismissing the appeal or in the alternative affirming the values on the rolls, 

and granting such other and further relief as are in its power to give.

Page 4

MTT Docket No. 26-001012 

Page 4 

Submitted Respectfully, 

DICKINSON WRIGHT PLLC 

/s/ Ryan M. Shannon 

Ryan M. Shannon (P74535) 

Counsel for Respondent 

123 W. Allegan St., Suite 900 

Lansing, MI 48933 

(517) 371-1730 

rshannon@dickinsonwright.com 

 

Dated: September 4, 2026 

 

 

 

CERTIFICATE OF SERVICE 

The undersigned hereby certifies that on September 4, 2026 he caused the foregoing 

Answer and Affirmative defenses to be served on representative for the Petitioners 

at the following address by first class mail, postage prepaid: 

Mikki M. Silvey 

DuCharme, McMillen & Associates, Inc. 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

 

/s/ Ryan M. Shannon 

Ryan M. Shannon 

 

September 4, 2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001012

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City of Wyoming

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

Ryan

M.I.

Last Name

Shannon

Firm Name (if any)

Dickinson Wright PLLC

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

123 W. Allegan St.

Suite 900

City or Town

Lansing

State

 Michigan

ZIP Code

48933

Telephone Number

(517) 410-5443

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

rshannon@dickinsonwright.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Ryan M. Shannon

/s/

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

TTRES MI WYOMING BANEBERRY AVE LLC. 

Petitioner, 

MTT DOCKET NO. 26-001012-TT 

City of Wyoming 

Respondent. 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 11*" day of 

August 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 

Wyoming City School District 

Kent County Clerk 

Jennifer Lewis, School Board Secretary 

300 Monroe Avenue NW 

3575 Gladiola SW 

Grand Rapids, MI 49503 

Wyoming, MI 49519 

Megan VanHoose 

Michigan State Treasurer 

Kent County Equalization Director 

Department of Treasury 

300 Monroe Avenue NW 

Treasury Building 

County Administration Building 

430 West Allegan 

Grand Rapids, MI 49503 

Lansing, MI 48922 

Micke ((0 Se) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

TTRES MI WYOMING BANEBERRY AVE LLC. 

) 

) 

) 

Petitioner, 

) 

MTT DOCKET NO. 26-001012-TT 

) 

City of Wyoming, 

) 

) 

) 

Respondent. 

) 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 11" day of 

August 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: 

Phillip Wall 

City of Wyoming Assessor 

1155 - 28th Street SW 

Wyoming, MI 49509 

Kelli VandenBerg 

City of Wyoming Clerk 

1155 

- 28th Street SW 

Wyoming, MI 49509 

ic 

((0 & 

Mica (0 

0) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

TTRES MI WYOMING BANEBERRY AVELLC 

| 

MTT Docket No. 26-001012 

pT 

Petitioner, 

v 

City of Wyoming 

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 

AMENDED ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 41-21-06-600-020 

2. 

The property identified above is real 

x 

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

Page 4

MTT Docket No. 26-001012 

pp 

Page 2 of 3 

6. 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

10. 

11. 

12. 

13. 

14. 

15. 

Board of Review as a protest was not required. 

Kent 

The property or properties at issue are in 

County. 

The property or properties’ address is: 

4111 64th St SW, Wyoming, MI 49418 

The assessment(s) at issue were established by the: City of Wyoming 

Petitioner’s legal residence or principal office address is: 

901 Wabash Ave, Ste 300, Terre Haute, IN 47807 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2026. 

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 

$65,647,000 

$32,823,500 

$32,823,500 

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 

$48,000,000 

$24,000,000 

$24,000,000 

The values in contention for tax year 2026 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2026 

$17,647,000 

$8,823,500 

$8,823,500

Page 5

MTT Docket No. 26-001012 

pp 

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. 

Mic 

(lo & 

1 

( 

Dated: 

CC ,2026 

By: 

~~ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner's Representative

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001012

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 TREES MI Wyoming Baneberry Ave - Wyoming 26-001012

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

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 ___________________________________.

TTRES MI WYOMING BANEBERRY AVE LLC

City of Wyoming

41-21-06-600-020

real

201 Commercial-Improved

Page 2

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 

 Kent 

 4111 64th St SW, Wyoming, MI 49418

City of Wyoming

 901 Wabash Ave, Ste 300, Terre Haute, IN 47807

$65,647,000

$32,823,500

$32,823,500

$48,000,000

$24,000,000

$17,647,000

$8,823,500

$32,823,500

Page 3

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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

TTRES MI WYOMING BANEBERRY AVE LLC

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

901 Wabash Ave, Ste 300

Suite 650

City or Town

Terre Haute

State

Indiana

ZIP Code

47807

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, Inc.

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

9229 Delegates Row, Suite 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

9174887825

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]

4111 64th St SW

Wyoming

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49418

Taxing Authority (City or Township)

City of Wyoming 

County

Kent

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:

41-21-06-600-020

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:

32823500

Current Taxable Value as established by the Board of Review:

32823500

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

48000000

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

24000000

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/ Michelle (Mikki) M. Silvey

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051585583936

Supporting Waiver Documents:

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Ttres MI Wyoming Baneberry Ave LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001012

City of Wyoming, 

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: July 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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

__________________________________________, 

MTT Docket No. 26-_________-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

 

/ 

AMENDED 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 

.

TTRES MI WYOMING BANEBERRY AVE LLC 

City of Wyoming 

001012

41-21-06-600-020

real

201 Commercial-Improved

Page 2

MTT Docket No. 26-_________-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 

001012

 Kent 

 4111 64th St SW, Wyoming, MI 49418 

City of Wyoming 

 901 Wabash Ave, Ste 300, Terre Haute, IN 47807 

$65,647,000

$32,823,500

$32,823,500

$48,000,000

$24,000,000

$24,000,000

$17,647,000

$8,823,500

$8,823,500

Page 3

MTT Docket No. 26-_________-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 

001012

May 

18

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Page 1

1 of 1

Docket #: 26-001012

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

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 ___________________________________.

TTRES MI WYOMING BANEBERRY AVE LLC

City of Wyoming

41-21-06-600-020

real

201 Commercial-Improved

Page 2

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 

 Kent 

 4111 64th St SW, Wyoming, MI 49418

City of Wyoming

 901 Wabash Ave, Ste 300, Terre Haute, IN 47807

$65,647,000

$32,823,500

$32,823,500

$48,000,000

$24,000,000

$17,647,000

$8,823,500

$32,823,500

Page 3

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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

TTRES MI WYOMING BANEBERRY AVE LLC

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

901 Wabash Ave, Ste 300

Suite 650

City or Town

Terre Haute

State

Indiana

ZIP Code

47807

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, Inc.

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

9229 Delegates Row, Suite 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

9174887825

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]

4111 64th St SW

Wyoming

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49418

Taxing Authority (City or Township)

City of Wyoming 

County

Kent

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:

41-21-06-600-020

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:

32823500

Current Taxable Value as established by the Board of Review:

32823500

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

48000000

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

24000000

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/ Michelle (Mikki) M. Silvey

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051585583936

Supporting Waiver Documents:

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