Undercar Products Group Inc., Petitioner Vs. City Of Wyoming, Respondent

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

Undercar Products Group Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002118

City of Wyoming,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 15, 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

Page 2

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

Undercar Products Group Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002118

City of Wyoming,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 15, 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 

Undercar Products Group Inc., 

MTT Docket No. 25-002118-TT 

Petitioner, 

v 

City of Wyoming, 

Respondent. 

______________________________/ 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(917) 488-7825

msilvey@dmainc.com

amorse@dmainc.com

Ryan M. Shannon (P74535) 

Dickinson Wright PLLC 

Attorneys for Respondent 

123 W. Allegan St, Suite 900 

Lansing, MI 48933 

(517) 371-1730

rshannon@dickinsonwright.com

JOINT STIPULATION TO DISMISS 

Petitioner and Respondent stipulate to the dismissal of this appeal with prejudice and 

without costs or fees to either party. 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

Dated: June 10, 2026 

______________________________ 

Ryan M. Shannon (P74535) 

Dickinson Wright PLLC 

Attorneys for Respondent 

Dated: June ___, 2026 

10

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Page 1

1 of 1

Docket #: 25-002118

Party Filing Document

Party Filing Document: 

 Joint

 Joint

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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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

NOTICE OF JANUARY 4 - 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Undercar Products Group Inc.,

Petitioner,

v

 

 

City of Wyoming,

Respondent.

 MTT Docket No. 25-002118

Please be advised that 25-002118 has been placed on a two-week Prehearing General 

Call commencing January 04, 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. 

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

website for more information.

Page 2

MTT Docket No. 25-002118

Page 2 of 3

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 September 8, 2026. 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 September 8, 2026. 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 

September 8, 2026, 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 

January 4, 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 prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 2, 2026

Page 3

MTT Docket No. 25-002118

Page 3 of 3

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their

Page 4

STATE

Page 5

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Undercar Products Group Inc., 

 Petitioner, 

 

v. 

 

City of Wyoming, 

 Respondent 

_____________________________________/ 

 

 

MTT Docket No. 25-002118-TT 

 

 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates 

Representatives for Petitioner 

9229 Delegates Row, Suite 735 

Indianapolis, IN 46240 

(317) 689-6467 

msilvey@dmainc.com 

amorse@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@dickinson-wright.com 

 

ANSWER AND AFFIRMATIVE DEFENSES 

 

 

Respondent, City of Wyoming, by and through its counsel, Dickinson Wright 

PLLC, files its Answer to the Petition filed in the above-captioned matter by like-

numbered paragraphs, and states separately thereafter its Affirmative Defenses: 

1. 

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

required. Respondent shall refer to Parcel No. 41-18-19-426-007, 41-18-19-600-001, 

and 41-55-93-213-119 as the “Subject Property.” 

2. 

Admitted. 

3. 

Admitted. 

4. 

Respondent neither admits nor denies as it is without sufficient 

information to form a belief, and leaves Petitioner to its proofs.

Page 2

MTT Docket No. 25-002118-TT 

Page 2 

5. 

Admitted. 

6. 

Admitted. 

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. 

Denied as untrue that the values for the Subject Property are or should 

be as set forth in this paragraph, or in the multiple parcel form attached to the 

Petition. 

15. 

Admitted, based on Petitioner’s contentions of value. 

16. 

Denied as untrue, including as to each subpart. 

AFFIRMATIVE DEFENSES 

1. 

Petitioner has failed to plead in conformity with the Tax Tribunal Rules. 

2. 

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

3. 

Any reduction in the value of Petitioner’s property is the result of 

Petitioner’s own action or inaction and cannot form the basis for a reduction in value.

Page 3

MTT Docket No. 25-002118-TT 

Page 3 

4. 

Respondent reserves the right to identify additional affirmative 

defenses as they become known through litigation in this matter or otherwise. 

WHEREFORE, Respondent respectfully requests that the Tribunal deny and 

dismiss the Petition, affirm the tax rolls at their current value, and grant to 

Respondent such other and further relief as the Tribunal deems to be within its 

powers to give. 

Submitted Respectfully 

DICKINSON WRIGHT PLLC 

/s/ Ryan M. Shannon 

Ryan M. Shannon 

Counsel for Respondent 

Dated: October 13, 2025

Page 4

MTT Docket No. 25-002118-TT 

Page 4 

CERTIFICATE OF SERVICE 

 

The undersigned hereby certifies that on October 13, 2025, he caused a copy of 

the foregoing Answer and Affirmative Defenses to be served on counsel for Petitioner 

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 

 

So certified: 

/s/ Ryan M. Shannon 

Ryan M. Shannon 

Dated: October 13, 2025

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002118

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City of Wyoming (KENT)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax 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.

Michael

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

517-487-4719

Fax Number

517-487-4700

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 

Undercar Products Group Inc.. 

Petitioner, 

MTT DOCKET NO. 25-002118-TT 

City of Wyoming, 

a 

Respondent. 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 16% day of 

September 2025 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 

Godwin Heights Public Schools 

Kent County Clerk 

Colleen Anderson, School Board Secretary 

300 Monroe Avenue NW 

15 36th Street SW 

Grand Rapids, MI 49503 

Wyoming, MI 49548 

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 

Mics (( Se) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Undercar Products Group Inc.. 

Petitioner, 

MTT DOCKET NO. 25-002118-TT 

City of Wyoming, 

rf 

Respondent. 

PROOF 

OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 16% day of 

September 2025 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 

Mics (0 Ye) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Undercar Products Group Inc. 

MTT Docket No. 25-002118 

 _TT 

Petitioner, 

v 

City of Wyoming 

Respondent. 

, 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, 

Inc. Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION — MULTIPLE PARCEL PETITION 

1. 

Property Parcel No.: 41-18-19-426-007 

2. 

The property identified above is 

_real 

. 

3. 

More than one parcel of real property is included in the subject of this appeal and the 

parcels are contiguous.

Page 4

MTT Docket No. 25-002118 

 -TT 

Page 2 of 5 

4. 

Petitioner owns and/or otherwise holds an interest in the parcels of property that are the 

subject of this appeal. 

5. 

The property identified above is classified as _ 301 Industrial-Improved 

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 

_Kent 

County. 

8. 

The property identified above’s address is: 

4247 Eastern Ave SE, Wyoming, MI 49548 

9. 

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

10. Petitioner’s legal residence or principal office address is: 

2 Norelco Drive, Toronto, ON MIL 2X6 

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: 2025. 

13. The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$15,272,600 

$7,636,300 

$7,248,875 

14. Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$7,900,000 

$3,950,000 

$3,950,000

Page 5

MTT Docket No. 25-002118 

 -TT 

Page 3 of 5 

15. The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$7,372,600 

$3,686,300 

$3,298,875 

16. The 2025 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 2025 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. 

Mid (0 ro) 

Dated: June 1, 2025 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner's Representative

Page 6

MTT Docket No. 25-002118 

Page 4 of 5 

Undercar Products Group Inc. 

Petitioner, 

Vv 

City of Wyoming 

Respondent. 

MTT Docket No. 25- 002118 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

MULTIPLE PARCEL PETITION FORM 1 OF 1 

-TT 

1. 

The classification of the property or properties identified herein as established by 

Respondent’s Board of Review is: 

Tax 

Parcel Number 

Real/Personal 

Classification 

Year 

2025 

41-18-19-600-001 

Real 

301 Industrial-Imp 

2025 

41-55-93-213-119 

Real

Page 7

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 2-____BBB__-TT 

_________________________B__BB___, 

Petitioner, 

v 

_______________________B___B_B___, 

Respondent. 

______________________________/ 

Michelle (Mikki) M. Silvey (P69494) 

$OH[0RUVH

DuCharme, McMillen & Associates, 

Inc. Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317)RIF

(917)488-7825PRELOH

msilvey@dmainc.com

DPRUVH#GPDLQFFRP

______________________________/ 

ENTIRE TRIBUNAL PROPERTY TAX PETITION – MULTIPLE PARCEL PETITION 

1. Property Parcel No.: _________________________

2. The property identified above is ________.

3. More than one parcel of real property is included in the subject of this appeal and the

parcels are contiguous.

Undercar Products Group Inc. 

City of Wyoming 

41-18-19-426-007 

 real

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 5 

4. 

Petitioner owns and/or otherwise holds an interest in the parcels of property that are the 

10. 

11. 

12. 

13. 

subject of this appeal. 

The property identified above is classified as 

301 Industrial-Improved 

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

Board of Review as a protest was not required. 

The property or properties at issue are in 

Kent 

County. 

The property identified above’s address is: 

4247 Eastern Ave SE, Wyoming, MI 49548 

The assessments) at issue were established by the: City of Wyoming 

Petitioner’s legal residence or principal office address is: 

2 Norelco Drive, Toronto, ON MIL 2X6 

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

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

| 

$15,272,600 

$7,636,300 

$7,248,875 

14. Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$7,900,000 

$3,950,000 

$3,950,000

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 5 

15. The values in contention for tax year 202 are:

Tax 

Year

True Cash 

Value

State Equalized 

Value

Taxable 

Value

202

 The 202 assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E 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;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202 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: -XQH ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative

$7,372,600 

$3,686,300 

$3,298,875 

1

Page 4

MTT Docket No. 2-___BBB___-TT 

MTT Docket No. 2-__BBB____-TT 

Page 4 of 5 

______________________________, 

Petitioner, 

v 

______________________________, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

MULTIPLE PARCEL PETITION FORM 1 OF 1 

1. The classification of the property or properties identified herein as established by

Respondent’s Board of Review is:

Tax 

Year 

Parcel Number 

Real/Personal 

Classification 

202 

2. The values for the property or properties identified herein as established by Respondent’s

Board of Review are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

Assessed Value 

Taxable Value 

202 

Undercar Products Group Inc. 

City of Wyoming 

41-18-19-600-001 

Real

301 Industrial-Imp 

2025

41-55-93-213-119 

Real

301 Industrial-Imp 

41-18-19-600-001 

$3,581,400 

$1,790,700 

$1,625,365 

2025

41-55-93-213-119 

$7,258,400 

$3,629,200 

$1,894,760

Page 5

MTT Docket No. 2-__BBB____-TT 

Page 5 of 5 

3. Petitioner contends the values for the property or properties identified herein are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable Value 

202 

4. The values in dispute for the property or properties identified herein are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable Value 

202 

41-18-19-600-001 

$2,300,000 

$1,150,000 

$1,150,000 

2025

41-55-93-213-119 

$3,000,000 

$1,500,000 

$1,500,000 

41-18-19-600-001 

$1,281,400 

$640,700 

$475,365 

2025

41-55-93-213-119 

$4,258,400 

$2,129,200 

$394,760

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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

Undercar Products Group Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002118

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: August 13, 2025

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

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.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 2-____BBB__-TT 

_________________________B__BB___, 

Petitioner, 

v 

_______________________B___B_B___, 

Respondent. 

______________________________/ 

Michelle (Mikki) M. Silvey (P69494) 

$OH[0RUVH

DuCharme, McMillen & Associates, 

Inc. Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317)RIF

(917)488-7825PRELOH

msilvey@dmainc.com

DPRUVH#GPDLQFFRP

______________________________/ 

ENTIRE TRIBUNAL PROPERTY TAX PETITION – MULTIPLE PARCEL PETITION 

1. Property Parcel No.: _________________________

2. The property identified above is ________.

3. More than one parcel of real property is included in the subject of this appeal and the

parcels are contiguous.

Undercar Products Group Inc. 

City of Wyoming 

41-18-19-426-007 

 real

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 5 

4. 

Petitioner owns and/or otherwise holds an interest in the parcels of property that are the 

10. 

11. 

12. 

13. 

subject of this appeal. 

The property identified above is classified as 

301 Industrial-Improved 

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

Board of Review as a protest was not required. 

The property or properties at issue are in 

Kent 

County. 

The property identified above’s address is: 

4247 Eastern Ave SE, Wyoming, MI 49548 

The assessments) at issue were established by the: City of Wyoming 

Petitioner’s legal residence or principal office address is: 

2 Norelco Drive, Toronto, ON MIL 2X6 

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

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

| 

$15,272,600 

$7,636,300 

$7,248,875 

14. Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$7,900,000 

$3,950,000 

$3,950,000

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 5 

15. The values in contention for tax year 202 are:

Tax 

Year

True Cash 

Value

State Equalized 

Value

Taxable 

Value

202

 The 202 assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E 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;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202 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: -XQH ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative

$7,372,600 

$3,686,300 

$3,298,875 

1

Page 4

MTT Docket No. 2-___BBB___-TT 

MTT Docket No. 2-__BBB____-TT 

Page 4 of 5 

______________________________, 

Petitioner, 

v 

______________________________, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

MULTIPLE PARCEL PETITION FORM 1 OF 1 

1. The classification of the property or properties identified herein as established by

Respondent’s Board of Review is:

Tax 

Year 

Parcel Number 

Real/Personal 

Classification 

202 

2. The values for the property or properties identified herein as established by Respondent’s

Board of Review are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

Assessed Value 

Taxable Value 

202 

Undercar Products Group Inc. 

City of Wyoming 

41-18-19-600-001 

Real

301 Industrial-Imp 

2025

41-55-93-213-119 

Real

301 Industrial-Imp 

41-18-19-600-001 

$3,581,400 

$1,790,700 

$1,625,365 

2025

41-55-93-213-119 

$7,258,400 

$3,629,200 

$1,894,760

Page 5

MTT Docket No. 2-__BBB____-TT 

Page 5 of 5 

3. Petitioner contends the values for the property or properties identified herein are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable Value 

202 

4. The values in dispute for the property or properties identified herein are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable Value 

202 

41-18-19-600-001 

$2,300,000 

$1,150,000 

$1,150,000 

2025

41-55-93-213-119 

$3,000,000 

$1,500,000 

$1,500,000 

41-18-19-600-001 

$1,281,400 

$640,700 

$475,365 

2025

41-55-93-213-119 

$4,258,400 

$2,129,200 

$394,760

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.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Undercar Products Group Inc. 

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

2 Norelco Drive

City or Town

Toronto

State

Ontario

ZIP Code

M9L 2X6

Telephone Number

9174887825

Fax Number

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)

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

317-596-3260

Fax Number

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

msilvey@dmainc.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?3

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

4247 Eastern Ave SE

Wyoming

Michigan

49548

Taxing Authority (City or Township)

City of Wyoming (KENT)

County

Kent

If you are appealing more than one parcel, are they contiguous or adjoining? Yes

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-18-19-426-007

Classification of Property: Real 

Industrial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

7636300

Current Taxable Value as established by the Board of Review:

7248875

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

7900000

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

3950000

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

Parcel Number:

41-18-19-600-001

Classification of Property: Real 

Industrial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1790700

Current Taxable Value as established by the Board of Review:

1625365

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

2300000

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

1150000

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

Parcel Number:

41-55-93-213-119

Classification of Property: Real 

Industrial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

3629200

Current Taxable Value as established by the Board of Review:

1894760

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

3000000

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

1500000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification? 

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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.

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.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND

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.