Walgreen Co Petitioner V Township Of Flint 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

Walgreen Co,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001002

Township of Flint,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-001002

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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 3

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

Walgreen Co,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001002

Township of Flint,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If

Page 4

M

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

Phone:

810-732-1350

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Ext. 106

Name:

March Board of Review Appeal Information. The board of review will meet at the following dates and times:

THE BOARD OF REVIEW WILL MEET AT THE FLINT TOWNSHIP HALL, 1490 S. DYE ROAD

MONDAY, MARCH 09, 2026 FROM 10:00 AM TO 12:00 PM AND 1:30 PM TO 5:30 PM AND

TUESDAY, MARCH 10, 2026 FROM 1:00 PM TO 5:00 PM AND 6:00 PM TO 9:00 PM AND

WEDNESDAY, MARCH 11, 2026 FROM 9:00 AM TO 12:00 PM

APPEARANCE BEFORE THE BOARD BY APPOINTMENT ONLY. CALL (810)732-1350 EXT 106 TO SCHEDULE.

RESIDENTS/NON-RESIDENTS MAY FILE A WRITTEN LETTER OF APPEAL TO THE BOARD OF REVIEW. LETTERS OF

PROTEST WILL BE ACCEPTED ON OR BEFORE 5:30 P.M., TUESDAY, MARCH 10, 2026. POSTMARKS WILL NOT BE

CONSIDERED. LETTER APPEALS SHOULD INCLUDE ANY AND ALL SUPPORTING DOCUMENTATION. ALL AGENTS

PROTESTING VALUE ON PROPERTY THAT IS NOT THEIR OWN MUST HAVE A NOTARIZED WRITTEN AUTHORIZATION,

WITH ORIGINAL SIGNATURES, FROM EACH PROPERTY OWNER THEY ARE REPRESENTING.

Paula Dotson 

LOTS 1 & 2 WEST ACRES, (2004) FROM # 07-17-576-001/002

The change in taxable value will increase/decrease your tax bill for the

year by approximately:

$

 6. Assessor Change Reason:

LEGAL DESCRIPTION:

2026

Email Address:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL - REVISED NOTICE

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2026 Inflation rate Multiplier is: 1.027

1. TAXABLE VALUE:

FLINT, MI 48532

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

0

835,300

0

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

PO BOX 1159

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM: CHARTER TOWNSHIP OF FLINT

ASSESSMENT DIVISION

1490 S. DYE RD

FLINT, MI 48532

07-17-576-082

WALGREEN CO STORE #7500

5020 CORUNNA RD

REAL ESTATE PROPERTY TAX

DEERFIELD IL 60015-6002

PRIOR YEAR'S CLASSIFICATION:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2025

2026

835,300

835,300

0

2. ASSESSED VALUE:

835,300

835,300

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

835,300

WAS NOT

2025

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

Market Adjustment

ASSESSINGDEPT@FLINTTOWNSHIP.ORG

Commercial

201

201

Commercial

Page 2

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of

Review. The denial of an exemption from the local school operating tax for a “homeowner’s principal residence” may be appealed to the

Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a form approved by the

Michigan Tax Tribunal, which are available at www.michigan.gov/ taxtrib.

Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, Industrial Real or

Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May

31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to

the Michigan Tax Tribunal by filing a petition by May 31 if a personal property statement was filed with the local unit prior to the

commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.9o.

The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib.

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or city of the year of

the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and

subsequent tax levies so long as it remains the owner’s principal residence. A valid affidavit filed after June 1 and on or before November

1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner’s principal

residence.

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may

be appealed by filing a protest with the Local Board of

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001002

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township of Flint (GENESEE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Paula

M.I. 

Last Name

Dotson

Firm Name (if any)

Township of Flint

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

1490 S Dye Rd

City or Town

Flint

State

 Michigan

ZIP Code

48532

Telephone Number

8107321350

E-mail Address

pdotson@flinttownship.org

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Parcel has been uniformly valued reflective of the "usual selling price" and market conditions for tax year 2026.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

No

If Yes, check which Board of Review Petitioner attended:

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

Yes

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

07-17-576-082

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

835300

Current Taxable Value as established by the Board of Review:

835300

What do you believe is the fair market value?

1670600

What do you believe is the taxable value?

835300

 

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

Respondent’s Signature: 

/s/ Paula Dotson

Attorney or Authorized Agent’s Signature:

/s/

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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

Walgreen Co,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001002

Township of Flint,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: August 31, 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

Walgreen Co,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001002

Township of Flint,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: August 31, 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 3

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

Walgreen Co,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001002

Township of Flint,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: August 31, 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

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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 

Walgreen Co, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001002 

 

Flint Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND PETITION 

 

ORDER UPDATING DOCKET 

 

On August 11, 2026, Petitioner filed a motion requesting that the Tribunal permit it to 

amend its petition. In the motion, Petitioner states that the original petition misidentified 

the correct Respondent. 

 

Respondent has not filed a response to the motion.1 

 

The Tribunal has considered the motion and the case file and finds that “a petition or 

answer may only be amended by leave of the tribunal.”2 Nevertheless, “[l]eave to 

amend must . . . be freely given when justice so requires . . . .”3 The Michigan Supreme 

Court has held that “a motion to amend should be granted unless one of the following 

particularized reasons exists: (1) undue delay, (2) bad faith or dilatory tactics, (3) 

repeated failure to cure deficiencies by amendment previously allowed, (4) undue 

prejudice to the opposing party, or (5) futility.”4 No such reasons exist in this case, and 

the Tribunal is satisfied that granting Petitioner’s motion will facilitate the efficient 

administration of justice. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend Petition is GRANTED. 

 

IT IS FURTHER ORDERED that the docket shall be updated to reflect Flint Township 

as Respondent in this case. 

 

Entered: August 31, 2026 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

 

1 The Tribunal shall process the order without waiting for the 21-day response because the Motion to 

Amend Petition was filed prior to the answer in this case. 

2 TTR 227(1). 

3 Id. 

4 Ford Motor Co v City of Woodhaven, 475 Mich 425, 447 (2006) (citation omitted).

Page 2

MTT Docket No. 26-001002 

Page 2 of 2 

 

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 

 

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 

Walgreen Co, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001002 

 

Flint Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND PETITION 

 

ORDER UPDATING DOCKET 

 

On August 11, 2026, Petitioner filed a motion requesting that the Tribunal permit it to 

amend its petition. In the motion, Petitioner states that the original petition misidentified 

the correct Respondent. 

 

Respondent has not filed a response to the motion.1 

 

The Tribunal has considered the motion and the case file and finds that “a petition or 

answer may only be amended by leave of the tribunal.”2 Nevertheless, “[l]eave to 

amend must . . . be freely given when justice so requires . . . .”3 The Michigan Supreme 

Court has held that “a motion to amend should be granted unless one of the following 

particularized reasons exists: (1) undue delay, (2) bad faith or dilatory tactics, (3) 

repeated failure to cure deficiencies by amendment previously allowed, (4) undue 

prejudice to the opposing party, or (5) futility.”4 No such reasons exist in this case, and 

the Tribunal is satisfied that granting Petitioner’s motion will facilitate the efficient 

administration of justice. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend Petition is GRANTED. 

 

IT IS FURTHER ORDERED that the docket shall be updated to reflect Flint Township 

as Respondent in this case. 

 

Entered: August 31, 2026 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

 

1 The Tribunal shall process the order without waiting for the 21-day response because the Motion to 

Amend Petition was filed prior to the answer in this case. 

2 TTR 227(1). 

3 Id. 

4 Ford Motor Co v City of Woodhaven, 475 Mich 425, 447 (2006) (citation omitted).

Page 2

MTT Docket No. 26-001002 

Page 2 of 2 

 

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 LABOR AND ECONOMIC GROWTH 

MICHIGAN TAX TRIBUNAL 

 

WALGREEN CO, 

 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Docket No. 26-001002 

 

 

 

 

 

 

 

 

 

TOWNSHIP OF FLINT, 

 

 

 

 

 

Respondent. 

 

 

 

 

Parcel number 07 17 576 082 

______________________________________/ 

 

 

 

 

 

PETER ELLENSON (P 47383) 

 

 

 

 

LAW OFFICE OF PETER ELLENSON, P.C. 

 

 

Attorney for Petitioner 

 

 

 

 

 

30500 Northwestern Highway, Suite 500 

 

 

 

Farmington Hills, MI 48334 

 

 

 

 

248 406 4443 

 

 

 

 

 

 

peter@ellensonlaw.com 

______________________________________/ 

 

 

MOTION TO AMEND THE PETITION 

TO IDENTIFY RESPONDENT AS THE TOWNSHIP OF FLINT 

 

 

NOW COMES Petitioner, WALGREEN CO, through its attorney, PETER ELLENSON, 

and states as follows in support of this Motion to Amend Petition pursuant to TR 221(1): 

1. 

Petitioner is a party in interest with respect to the property taxes for the subject 

parcel, number 07 17 576 082. 

2. 

In Petitioner’s original Petition, in the box captioned “Taxing Authority”, 

Petitioner wrongly identified Respondent as City of Flint. 

3. 

This Tribunal docketed the case as “Walgreen Co v City of Flint.” (Petitioner has 

modified the caption of this pleading to reflect the correct respondent.) 

4. 

The parcel is located in the Township of Flint and therefore the correct 

Respondent is the Township of Flint.

Page 2

5. 

Petitioner’s original petition provided the correct parcel number and address for 

the property under appeal, and in all other respects provided correct, identifying information and 

complied with this Tribunal’s rules. 

6. 

This Motion is filed to correct the error in the original Petition. 

7. 

Petitioner is filing, with this Motion, a proposed, Amended Small Claims Property 

Tax Petition. 

8. 

Leave to Amend is to be freely granted when justice requires. TR 221(1). 

9. 

There will be no prejudice to the Respondent by granting this Motion and 

allowing the Petition to be Amended. 

 

WHEREFORE, Petitioner respectfully requests that this Honorable Tribunal grant this 

Motion to Amend The Petition, accept the proposed Amended Petition into its records, notify the 

Township of Flint and otherwise process the Amended Petition according to its usual procedures. 

 

Respectfully submitted, 

 

/s/ Peter Ellenson 

_______________________________ 

 

Date: August 10, 2026 

PETER ELLENSON (P 47383) 

Attorney for Petitioner 

248 406 4443 

peter@ellensonlaw.com

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email)

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

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

Yes* 

No** 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

City or Town 

County 

State 

ZIP Code 

Taxing Authority (City or Township) 

Walgreen Co

Real Estate Property Tax, PO Box 1159

Deerfield

IL

60015

Peter

Ellenson

Farmington Hills

MI

48334

5020 Corunna Road

Flint

Genesee

MI

48532

Flint Township

248 406 4443

peter@ellensonlaw.com

Law Office of Peter Ellenson, PC

30500 Northwestern Highway, Suite 500

248 406 4443

peter@ellensonlaw.com

1

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

No 

If Yes, check which BOR you attended: 

March 

July 

December 

If No, please check the applicable reason(s): 

Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal: 



The assessed and taxable values of the subject property exceed 50% of true cash value.





2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

What do you believe is the fair market value (also known as true cash value)?

What do you believe is the assessed value? (multiply true cash 

value by .5) 

What do you believe is the taxable value? (cannot exceed 

assessed value) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property

Page 4

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.

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: 26-001002

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Motion to Amend Misc Reasons

Attachment File Name: Walgreen - Flint Twp - Motion to Amend to Identify Flint Twp as 

Respondent

Document Type: Amended Petition

Attachment File Name: Walgreen - Flint Twp - 2026 Small Claims Amended Petition

Fee Information

Filing Fee: $ 25.00

Payment Information

Payment: $ 25.00

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.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

Walgreen Co

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

Real Estate Property Tax

PO Box 1159

City or Town

Deerfield

State

Illinois

ZIP Code

60015

Telephone Number

2484064443

E-mail Address

peter@ellensonlaw.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Peter

M.I.

Last Name

Ellenson

Firm Name (if any)

Peter Ellenson PC

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

30500 Northwestern Highway

Suite 500

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334

Telephone Number

2484064443

E-mail Address

peter@ellensonlaw.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

5020 Corunna Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Flint

County

Genesee

State

Michigan

ZIP Code

48532

Taxing Authority (City or Township)

City Of Flint (GENESEE)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The assessed and taxable values of the subject property exceed 50% of true cash value.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

07 17 576 082

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

835300

Current Taxable Value as established by the Board of Review:

835300

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

1472000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

736000

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

736000

 

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

Petitioner’s Signature: 

/s/ Peter Ellenson

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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

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

Walgreen Co,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001002

City Of Flint,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: August 5, 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

Walgreen Co,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001002

City Of Flint,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: August 5, 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 3

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

Walgreen Co,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001002

City Of Flint,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: August 5, 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,

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

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

Walgreen Co

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

Real Estate Property Tax

PO Box 1159

City or Town

Deerfield

State

Illinois

ZIP Code

60015

Telephone Number

2484064443

E-mail Address

peter@ellensonlaw.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Peter

M.I.

Last Name

Ellenson

Firm Name (if any)

Peter Ellenson PC

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

30500 Northwestern Highway

Suite 500

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334

Telephone Number

2484064443

E-mail Address

peter@ellensonlaw.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

5020 Corunna Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Flint

County

Genesee

State

Michigan

ZIP Code

48532

Taxing Authority (City or Township)

City Of Flint (GENESEE)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The assessed and taxable values of the subject property exceed 50% of true cash value.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? No

If Yes, check which Board of Review you attended: 

If No, please check the applicable reason(s):

Not required to attend

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

07 17 576 082

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

835300

Current Taxable Value as established by the Board of Review:

835300

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

1472000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

736000

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

736000

 

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

Petitioner’s Signature: 

/s/ Peter Ellenson

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.