Record Finder / 26-001487-TT
Michigan
Walgreen Co Petitioner V Township Of Commerce Respondent
- Petitioner
- Walgreen Co
- Respondent
- Township Of Commerce
Case overview
- Docket number
- 26-001487-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Notice of Filing | Not recorded | Not recorded | 09/30/2026 | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 08/31/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/31/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/31/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $250.00 | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-09-30_15-02-40.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Walgreen Co, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001487 Township Of Commerce, 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.
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MTT Docket No. 26-001487 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Walgreen Co, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001487 Township Of Commerce, 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
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E-17-01-402-030.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** OAKLAND County: Township of Commerce Jurisdiction: Printed on Parcel Number: E -17-01-402-030 986,130C 1,103,260 849,220 254,040 2023 1,035,430C 1,108,160 841,570 266,590 2024 1,067,520C 1,089,780 796,220 293,560 2025 1,084,130S 1,084,130 781,790 302,340 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year Land Improvement Cost Estimates Description Rate Size % Good Cash Value Commercial Local Cost Land Improvements Description Rate Size % Good Arch Mult Cash Value PA1-AsphaltPaving 2.45 30315 25 100 18,568 Total Estimated Land Improvements True Cash Value = 18,568 * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value COMMERCIAL RATE $4.82 125453 SqFt 4.82000 100 604,682 2.88 Total Acres Total Est. Land Value = 604,682 Land Value Estimates for Land Table COM.COMMERCIAL 033 04/27/2006 Other CWA 12/12/2005 SelectActi CWA 06/22/2005 Reappraisa Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: County of Oakland, Michigan 3-5-26 2026 ASSESSMENT NOTICE RETURNED UNABLE TO FORWARD. TC 4/27/06 CLOSED PERMIT PER NOTE 6/22/05 #33 6-22-05 MEASURED EXTERIOR. REVIEWED INTERIOR. CLOSED PERMIT 04-16621 BUILDING HOUSES WALGREEN'S #92 10-26-04 VALUED LAND AT $4.75/SF #92 Comments/Influences T2N, R8E, SEC 1 PART OF W 1/2 OF SE 1/4 BEG AT PT DIST S 01-34-00 W 1452.20 FT FROM NE COR OF W 1/2 OF SE 1/4, TH S 01-34-00 W 329.47 FT, TH N 89-33-35 W 29.78 FT TH ALG CURVE TO RIGHT, RAD 716.20 FT, CHORD BEARS N 78-36-35 W 272.09 FT, DIST OF 273.75 FT, TH N 67-39-35 W 122.16 FT, TH N 00-55-56 E 240.31 FT, TH S 88-26-00 E 414.74 FT TO BEG 2.86 A8-4-04 FR 451-009 Tax Description UNION LAKE 2270 DETROIT LLC 365 GLENDALE BLVD LOS ANGELES CA 90026-5009 Owner's Name/Address 2270 UNION LAKE RD Property Address 2026 Est TCV 2,168,261 TCV/TFA: 147.73 ITOnly: POST P.R.E. 0% Closed E04B16621 10/20/2004 NewBuilding School: WALLED LAKE CONS SCH DIST Status Number Date Building Permit(s) Zoning: BI Class: COMMERCIAL-IMPROVE 100.0 NOT VERIFIED 36684:429 21-NOT USED/OTHER OTH 11/15/2005 1 DCWI TWO COMMERCE UNION WAL 0.0 NOT VERIFIED 39445:099 22-OUTLIER QC 07/06/2007 1 OAKLAND COUNTY BOARD OF RO DCWI TWO 100.0 NOT VERIFIED 48937:246 21-NOT USED/OTHER OTH 12/29/2015 6,137,931 UNION LAKE 2270 DETROIT DCWI TWO 100.0 NOT VERIFIED 60527:460 03-ARM'S LENGTH WD 09/05/2025 3,450,000 SEMAAN UNION LAKE UNION LAKE 2270 DETROIT Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 08/31/2026
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Bsmnt Insul. Thickness (40) Exterior Wall: (39) Miscellaneous: (14) Roof Cover: (13) Roof Structure: Slope=0 Incandescent Fluorescent Mercury Sodium Vapor Transformer Flex Conduit Rigid Conduit Armored Cable Non-Metalic Bus Duct Few Average Many Unfinished Typical Few Average Many Unfinished Typical Fixtures: Outlets: (11) Electric and Lighting: Hand Fired Boiler Coal Stoker Gas Oil (10) Heating and Cooling: (9) Sprinklers: Urinals Wash Bowls Water Heaters Wash Fountains Water Softeners Total Fixtures 3-Piece Baths 2-Piece Baths Shower Stalls Toilets Few None Average Typical Many Above Ave. (8) Plumbing: (7) Interior: (6) Ceiling: (5) Floor Cover: (4) Floor Structure: (3) Frame: Block Brick/Stone Poured Conc. X Footings (2) Foundation: (1) Excavation/Site Prep: <<<<< Calculator Cost Computations >>>>> Class: C Quality: Good Stories: 1 Story Height: 16 Perimeter: 481 Overall Building Height: 16 Base Rate for Upper Floors = 143.30 (10) Heating system: Package Heating & Cooling Cost/SqFt: 18.45 100% Adjusted Square Foot Cost for Upper Floors = 161.75 Total Floor Area: 14,677 Base Cost New of Upper Floors = 2,374,005 Reproduction/Replacement Cost = 2,374,005 Eff.Age:15 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 74 /100/100/100/74.0 Total Depreciated Cost = 1,756,764 Unit in Place Items Rate Quantity Arch %Good Depr.Cost CANOPY 31.76 532 1.00 65 10,983 ECF (E.C.F. Table CRL) 0.874 => TCV of Bldg: 1 = 1,545,011 Replacement Cost/Floor Area= 162.90 Est. TCV/Floor Area= 105.27 ** ** Calculator Cost Data ** ** Quality: Good Heat#1: Package Heating & Cooling 100% Heat#2: Package Heating & Cooling 0% Ave. SqFt/Story: 14677 Ave. Perimeter: 481 Has Elevators: *** Basement Info *** Area: Perimeter: Type: Heat: Hot Water, Radiant Floor * Mezzanine Info * Area #1: Type #1: Area #2: Type #2: * Sprinkler Info * Area: Type: Low X Ave. Above Ave. High Construction Cost Comments: Overall Bldg Height 16 Year Built Remodeled 2005 Depr. Table : 2% Effective Age : 15 Physical %Good: 74 Func. %Good : 100 Economic %Good: 100 Class: C Floor Area: 14,677 Gross Bldg Area: 14,677 Stories Above Grd: 1 Average Sty Hght : 16 Bsmnt Wall Hght Desc. of Bldg/Section: BLDG 1 SEC 1 Calculator Occupancy: Stores - Retail *** Information herein deemed reliable but not guaranteed*** Commercial/Industrial Building/Section 1 of 1 Printed on Parcel Number: E -17-01-402-030 08/31/2026
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*** Information herein deemed reliable but not guaranteed*** Parcel Number: E -17-01-402-030, Commercial/Industrial Building 1 Printed on 08/31/2026 Parcel Number: E -17-01-402-030, Commercial/Industrial Building 1 Printed on 118.2 113.2 STRRTL/C/GD/1 STY 14676.8 sf H= 16" BLDG 1 SEC 1 101.1 130.3 15.0 E Rw > wn go ag zn Oo z << Oo Sketch by Apex Sketch *** Information herein deemed reliable but not guaranteed*** 08/31/2026
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scanswer_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001487 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Commerce (OAKLAND) 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 David M.I. M Last Name Griffin Firm Name (if any) Commerce Township Assessor Address (No., Street, P.O. Box or Rural Route) 2009 Township Drive City or Town Commerce Township State Michigan ZIP Code 48390 Telephone Number 2486240110 E-mail Address mgriffin@commercetwp.com 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
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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: The Commerce Township March Board of Review has determined an assessed value of $1,084,130 and a taxable value of $1,084,130 for 2026. Further documentation and evidence will be submitted prior to hearing. 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?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: E-17-01-402-030 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 1084130 Current Taxable Value as established by the Board of Review: 1084130 What do you believe is the fair market value? 2168260 What do you believe is the taxable value? 1084130 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ David Griffin Attorney or Authorized Agent’s Signature: /s/
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scpetition_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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) Tax Department 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 Ellenson M.I. Last Name Ellenson Firm Name (if any) Law Office of 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) 2270 Union Lake Road
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Commerce Township County Oakland State Michigan ZIP Code 48382 Taxing Authority (City or Township) Township Of Commerce (OAKLAND) 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: 17 01 402 030 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 1084130 Current Taxable Value as established by the Board of Review: 1084130
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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? 1970000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 985000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 985000 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
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SC_Notice_of_Docket_Number.2026-08-31_06-59-02.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Walgreen Co, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001487 Township Of Commerce, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Walgreen Co, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001487 Township Of Commerce, 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
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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) Tax Department 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 Ellenson M.I. Last Name Ellenson Firm Name (if any) Law Office of 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) 2270 Union Lake Road
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Commerce Township County Oakland State Michigan ZIP Code 48382 Taxing Authority (City or Township) Township Of Commerce (OAKLAND) 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: 17 01 402 030 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 1084130 Current Taxable Value as established by the Board of Review: 1084130
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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? 1970000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 985000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 985000 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
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