Record Finder / 26-002254-TT
Michigan
Walgreen Co Petitioner Vs. City Of Muskegon Respondent
- Petitioner
- Walgreen Co
- Respondent
- City Of Muskegon
Case overview
- Docket number
- 26-002254-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Muskegon
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 11 | Consent Judgment | Not recorded | Not recorded | 08/20/2026 | Not recorded | Download |
| 10 | Filing Fee Received | PET | 3 | 06/22/2026 | $400.00 | Download |
| 9 | A Stipulation has been received. | Not recorded | Not recorded | 08/11/2026 | $50.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Proof of Service of Misc Documents was received. | RESP | Not recorded | 08/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Answer was received | RESP | Not recorded | 08/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Proof of service of petition was received. | PET | Not recorded | 07/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Order Setting Aside P Default | Not recorded | Not recorded | 07/01/2026 | Not recorded | Download |
| 4 | Notice of Docket Number ET | Not recorded | Not recorded | 07/01/2026 | Not recorded | Download |
| 3 | A petition has been filed. | Not recorded | Not recorded | 06/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Order Holding Petitioner in Default | Not recorded | Not recorded | 06/09/2026 | Not recorded | Download |
| 1 | Order Severing 2026 Tax Year from MTT Docket No. 25-000766 | Not recorded | Not recorded | 06/09/2026 | Not recorded | Download |
Documents
26-002254 Consent Judgment.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, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 26-002254 City of Muskegon, Presiding Judge Respondent. Joshua M. Wease ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has considered the file in this case and the submitted Stipulation for Entry of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 26-002254 Page 2 of 2 December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, (xviii)
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26-002254.pdfRead complete document text →
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RECEIVED JUN 2 4 2026 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL WALGREEN COMPANY, Petitioner, v MTT Dkt. No. 26-002254 CITY OF MUSKEGON, Respondent. Parcel No. 24 036 400 0032 00 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 03-1 06/23/26 $400.00 JFFICE OF PETER ELLENSON FC ENTIRE TRIBUNAL TAX PETITION — TY 2026 —- SEVERED PETITION NOW COMES Petitioner, WALGREEN COMPANY, through its attorney, PETER ELLENSON, and states as follows in support of this Petition: 1. Petitioner is a party in interest with respect to the property taxes for the following parcel number: 24 036 400 0032 00. 840 W Sherman, Muskegon, MI 49441. 2: Petitioner’s principal office address is Tax Department, PO Box 1 159, Deerfield IL 60015. 3. Respondent City of Muskegon assesses and collects the ad valorem property taxes associated with the subject parcel.
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7. The tax year at issue is 2026. 8. No Board of Review protest was required or filed for the property. 9. The values for the subject property as established by the Respondent are: True Cash Value Assessed Value Taxable Value 2,223,400 1,111,700 1,111,700 10. Petitioner contends that the values for the subject property are: True Cash Value Assessed Value Taxable Value 1,620,000 810,000 810,000 11. The values in dispute for the subject property are: True Cash Value Assessed Value Taxable Value 603,400 301,700 301,700 12. Petitioner requests that this Honorable Tribunal order the assessing entity to correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 13. The basis for the requested relief is that the assessed and taxable values exceed 50% of the true cash value of the subject property. Respectfully submitted, /s/ Peter Ellenson Date: June 22, 2026 PETER ELLENSON (P 47383) Attorney for Petitioner
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PrN SF STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Walgreen Co, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket Nos. 25-000766 & 26-002254 City of Muskegon, Respondent. Presiding Judge Patricia L. Halm ORDER DENYING PETITIONER'S MOTION TO AMEND ORDER PARTIALLY GRANTING PETITIONER'S MOTION TO TRANSFER FROM THE SMALL CLAIMS DIVISION TO ENTIRE TRIBUNAL ORDER SEVERING 2026 TAX YEAR AND ASSIGNING IT TO MTT DOCKET NUMBER 26-002254 ORDER HOLDING PETITIONER IN DEFAULT ON MTT DOCKET NUMBER 26-002254 On May 6, 2026, Petitioner filed motions simultaneously requesting the Tribunal permit the transfer of this case from the Small Claims division to the Entire Tribunal and further allow Petitioner to amend the petition to include the 2026 tax year. In the motions, Petitioner states: The TY 2025 petition is pending in the Tribunal's Small Claims Division. The parties reached resolution of the appeal and submitted a proposed stipulation setting the 2025 AV and TV at $810,000. This Tribunal rejected the parties’ proposed stipulation because TY 2026 had been automatically added to the appeal but the parties failed to address TY 2026 in the stipulation. The parties have reached an agreement as to TY 2026. The agreement for 2026 cannot be resolved in the Small Claims Division because the reduction in the SEV will be greater than $100,000. Petitioner therefore moves the Tribunal to transfer the case to the Entire Tribunal.
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Walgreen - Muskegon - 840 S Sherman - 2026 stipulation executed.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Walgreen Company, Petitioner, MTT Docket No. 26-002254 \ City of Muskegon, Respondent. STIPULATION FOR ENTRY OF CONSENT JUDGMENT AND CONSENT JUDGMENT - TY 2026 1. The subject property is in Muskegon County. 2. The subject property parcel numbers 24 036 400 0032 00. 3. The values for the properties identified above as established by Respondent’s Board of Review are: Tax year True Cash Value Assessed Value Taxable Value 2026 2,223,400 1,111,700 1,111,700 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value Assessed Value Taxable Value 2026 1,620,000 810,000 810,000 5. Ifthe stipulated TV does not equal the prior year TV multiplied by the applicable inflation multiplier, explain why. 6. List any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc:
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Any refund will be made payable to “Walgreen Company” and mailed to counsel, Peter Ellenson, 30500 Northwestern Highway, Suite 500, Farmington Hills, MI 48334. Petitioner may communicate directly with municipal and county treasurers to effectuate this provision. IF APPLICABLE, complete the following: 7. The parties agree to the withdrawal of parcel number: 8. The parties agree to the withdrawal of tax years: Signature of Petitioner’s Authorized Representative: /s/ Peter Ellenson Printed Name: Peter Ellenson, Petitioner’s Representative Date: August 6, 2026 Signature of Respondent’s Authorized Representative: Printed Name. me: Brenfiemr Gorman, Respondent’s Representative Date:
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SubsequentFiling.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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002254 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Stip for Consent Judgment Attachment File Name: Walgreen - Muskegon - 840 S Sherman - 2026 stipulation executed Fee Information Filing Fee: $ 50.00 Payment Information Payment: $ 50.00
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Proof of Service.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL * * * WALGREEN COMPANY, MTT Docket No. 26-002254 Petitioner, Parcel No. 24 036 400 0032 00 v CITY OF MUSKEGON, Respondent. _____________________________________________________________________/ Peter Ellenson (P47383) 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 Brennen J. Gorman (P80958) PARMENTER LAW Attorneys for Respondent 601 Terrace Street, PO Box 786 Muskegon, MI 49443-0786 (231) 722-1621 brennen@parmenterlaw.com _____________________________________________________________________/ PROOF OF SERVICE The undersigned hereby certifies that on August 6, 2026, she served a copy of Respondent’s Answer to Petition and this Proof of Service, via first-class mail and electronic mail upon: Peter Ellenson LAW OFFICE OF PETER ELLENSON, P.C. 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 peter@ellensonlaw.com /s/ Taylor Anderson Taylor Anderson Legal Assistant for PARMENTER LAW
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002254 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: Proof of Service Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Answer to Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL * kk WALGREEN COMPANY, MTT Docket No. 26-002254 Petitioner, Parcel No. 24 036 400 0032 00 v CITY OF MUSKEGON, Respondent. / Peter Ellenson (P47383) Brennen J. Gorman (P80958) LAW OFFICE OF PETER ELLENSON, P.C. PARMENTER LAW Attorney for Petitioner Attorneys for Respondent 30500 Northwestern Highway, Suite 500 601 Terrace Street, PO Box 786 Farmington Hills, MI 48334 Muskegon, MI 49443-0786 (248) 406-4443 (231) 722-1621 peter@ellensonlaw.com brennen@parmenterlaw.com / ANSWER TO PETITION NOW COMES the Respondent, City of Muskegon, by and through its attorneys, and in its Answer to Petitioner’s Entire Tribunal Tax Petition states as follows: 1. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 1 and therefore leaves Petitioner to its proofs. 2. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 2 and therefore leaves Petitioner to its proofs. 3. Admit. 4. Admit. 5. Admit.
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6. Admit. 7. Admit. 8. Respondent neither admits nor denies the allegations in Paragraph 8. 9. Admit. 10. Admit that this is Petitioner’s position. 11. Admit that this is Petitioner’s position. 12. Respondent neither admits nor denies, as it calls for a legal conclusion. 13. Respondent neither admits nor denies, as it calls for a legal conclusion. PARMENTER LAW / Dated: August 6, 2026 pd = Brennen J. Gorman (P80958) Attorneys for Respondent
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EntireTribunalCaseISAnswer.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 Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-002254 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Muskegon (MUSKEGON) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Brennen M.I. J. Last Name Gorman Firm Name (if any) Parmenter Law Address (No., Street, P.O. Box or Rural Route) 601 Terrace Street City or Town Muskegon State Michigan ZIP Code 49443 Telephone Number 2317225427 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) brennen@parmenterlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Taylor Anderson /s/
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Walgreen - Muskegon - POS 2026 ET Petition.pdfRead complete document text →
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ _______________________________ _______________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR _____________________________, Petitioner(s) MICHIGAN TAX TRIBUNAL v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* ___________________________________ states that on ___________________ he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): 2. City Clerk or Township Supervisor/Clerk (via certified mail): 3. County Equalization Director (via first class mail or personal service): 4. County Clerk (via first class mail or personal service): 5. Secretary of the local school board (via first class mail or personal service): 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Walgreen Company 26-002254 City of Muskegon Peter Ellenson July 17, 2026 Muskegon City Assessor, c/o County Equalization, 173 E. Apple Avenue, Suite 201, Muskegon, MI 49442. Muskegon City Clerk, City Hall, 1st Floor, 933 Terrace St., Muskegon, MI 49440 Muskegon County Equalization Director, 173 E. Apple Avenue, Suite 201, Muskegon, MI 49442. Muskegon County Clerk, 1903 Marquette Ave. Suite A104, Muskegon, MI 49442 Secretary of the Board of Ed, Muskegon Public Schools, 1458 5th Street, Muskegon, MI 49441 /s/ Peter Ellenson Peter Ellenson
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SubsequentFiling.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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002254 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: Walgreen - Muskegon - POS 2026 ET Petition Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Order_Setting_Aside_P_Default.2026-07-01_08-06-37.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 ENTIRE TRIBUNAL v MTT Docket No. 26-002254 City Of Muskegon, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on June 9, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: July 1, 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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ET_Notice_of_Docket_Number.2026-07-01_08-05-18.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 v MTT Docket No.: 26-002254 City Of Muskegon, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: __Tribunal Clerk________ Entered: July 1, 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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Walgreen - Muskegon - 840 S Sherman - 2026 ET Petition - Severed.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL WALGREEN COMPANY, Petitioner, v MTT Dkt. No. 26-002254 CITY OF MUSKEGON, Respondent. Parcel No. 24 036 400 0032 00 ______________________________________/ 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 ______________________________________/ ENTIRE TRIBUNAL TAX PETITION – TY 2026 – SEVERED PETITION NOW COMES Petitioner, WALGREEN COMPANY, through its attorney, PETER ELLENSON, and states as follows in support of this Petition: 1. Petitioner is a party in interest with respect to the property taxes for the following parcel number: 24 036 400 0032 00. 840 W Sherman, Muskegon, MI 49441. 2. Petitioner’s principal office address is Tax Department, PO Box 1159, Deerfield IL 60015. 3. Respondent City of Muskegon assesses and collects the ad valorem property taxes associated with the subject parcel. 4. The subject property is classified as commercial improved (201). 5. The subject property is located in Muskegon County. 6. This appeal involves the property’s true cash and taxable values.
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7. The tax year at issue is 2026. 8. No Board of Review protest was required or filed for the property. 9. The values for the subject property as established by the Respondent are: True Cash Value Assessed Value Taxable Value 2,223,400 1,111,700 1,111,700 10. Petitioner contends that the values for the subject property are: True Cash Value Assessed Value Taxable Value 1,620,000 810,000 810,000 11. The values in dispute for the subject property are: True Cash Value Assessed Value Taxable Value 603,400 301,700 301,700 12. Petitioner requests that this Honorable Tribunal order the assessing entity to correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 13. The basis for the requested relief is that the assessed and taxable values exceed 50% of the true cash value of the subject property. Respectfully submitted, /s/ Peter Ellenson _______________________________ Date: June 22, 2026 PETER ELLENSON (P 47383) Attorney for Petitioner 248 406 4443 peter@ellensonlaw.com
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002254 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Severed Petition Attachment File Name: Walgreen - Muskegon - 840 S Sherman - 2026 ET Petition - Severed Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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25-000766-MTA-deny-partial-trans-sever.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, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket Nos. 25-000766 & 26-002254 City of Muskegon, Respondent. Presiding Judge Patricia L. Halm ORDER DENYING PETITIONER’S MOTION TO AMEND ORDER PARTIALLY GRANTING PETITIONER’S MOTION TO TRANSFER FROM THE SMALL CLAIMS DIVISION TO ENTIRE TRIBUNAL ORDER SEVERING 2026 TAX YEAR AND ASSIGNING IT TO MTT DOCKET NUMBER 26-002254 ORDER HOLDING PETITIONER IN DEFAULT ON MTT DOCKET NUMBER 26-002254 On May 6, 2026, Petitioner filed motions simultaneously requesting the Tribunal permit the transfer of this case from the Small Claims division to the Entire Tribunal and further allow Petitioner to amend the petition to include the 2026 tax year. In the motions, Petitioner states: The TY 2025 petition is pending in the Tribunal’s Small Claims Division. The parties reached resolution of the appeal and submitted a proposed stipulation setting the 2025 AV and TV at $810,000. This Tribunal rejected the parties’ proposed stipulation because TY 2026 had been automatically added to the appeal but the parties failed to address TY 2026 in the stipulation. The parties have reached an agreement as to TY 2026. The agreement for 2026 cannot be resolved in the Small Claims Division because the reduction in the SEV will be greater than $100,000. Petitioner therefore moves the Tribunal to transfer the case to the Entire Tribunal. Respondent has not filed a response to the motions. The Tribunal has reviewed the motions and the case file and finds “a party may, by motion filed with the tribunal and served on the opposing parties, request a transfer of the contested case from the small claims division to the entire tribunal.” In this matter, Petitioner, aware that the amount in dispute exceeds the Small Claims division’s jurisdictional limits, filed concurrent motions seeking to (1) add the 2026 tax year to the instant appeal and (2) transfer the case to the Entire Tribunal division. Because the amount of tax in dispute for the 2026 tax year exceeds the Small Claims division’s
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MTT Docket Nos. 25-000766 & 26-002254 Page 2 of 2 jurisdictional limits, the Tribunal finds it necessary to deny Petitioner’s Motion to Amend. However, the Tribunal finds it appropriate to partially grant Petitioner’s Motion to Transfer by severing the 2026 tax year from the current appeal. The Tribunal further treats Petitioner’s Motion to Amend as an attempt to timely file a 2026 Entire Tribunal Petition. As a result, Petitioner must file an Entire Tribunal petition addressing only the 2026 tax year and pay the filing fee required for the filing of an Entire Tribunal petition. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is DENIED. IT IS FURTHER ORDERED that Petitioner’s Motion to Transfer to the Entire Tribunal division is PARTIALLY GRANTED. IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2026 tax year is SEVERED and ASSIGNED to MTT Docket No. 26-002254. IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in MTT Docket No. 26- 002254. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file an Entire Tribunal petition for the 2026 tax year, and (2) pay the filing fee required for the filing of the Entre Tribunal division
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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, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket Nos. 25-000766 & 26-002254 City of Muskegon, Respondent. Presiding Judge Patricia L. Halm ORDER DENYING PETITIONER’S MOTION TO AMEND ORDER PARTIALLY GRANTING PETITIONER’S MOTION TO TRANSFER FROM THE SMALL CLAIMS DIVISION TO ENTIRE TRIBUNAL ORDER SEVERING 2026 TAX YEAR AND ASSIGNING IT TO MTT DOCKET NUMBER 26-002254 ORDER HOLDING PETITIONER IN DEFAULT ON MTT DOCKET NUMBER 26-002254 On May 6, 2026, Petitioner filed motions simultaneously requesting the Tribunal permit the transfer of this case from the Small Claims division to the Entire Tribunal and further allow Petitioner to amend the petition to include the 2026 tax year. In the motions, Petitioner states: The TY 2025 petition is pending in the Tribunal’s Small Claims Division. The parties reached resolution of the appeal and submitted a proposed stipulation setting the 2025 AV and TV at $810,000. This Tribunal rejected the parties’ proposed stipulation because TY 2026 had been automatically added to the appeal but the parties failed to address TY 2026 in the stipulation. The parties have reached an agreement as to TY 2026. The agreement for 2026 cannot be resolved in the Small Claims Division because the reduction in the SEV will be greater than $100,000. Petitioner therefore moves the Tribunal to transfer the case to the Entire Tribunal. Respondent has not filed a response to the motions. The Tribunal has reviewed the motions and the case file and finds “a party may, by motion filed with the tribunal and served on the opposing parties, request a transfer of the contested case from the small claims division to the entire tribunal.” In this matter, Petitioner, aware that the amount in dispute exceeds the Small Claims division’s jurisdictional limits, filed concurrent motions seeking to (1) add the 2026 tax year to the instant appeal and (2) transfer the case to the Entire Tribunal division. Because the amount of tax in dispute for the 2026 tax year exceeds the Small Claims division’s
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MTT Docket Nos. 25-000766 & 26-002254 Page 2 of 2 jurisdictional limits, the Tribunal finds it necessary to deny Petitioner’s Motion to Amend. However, the Tribunal finds it appropriate to partially grant Petitioner’s Motion to Transfer by severing the 2026 tax year from the current appeal. The Tribunal further treats Petitioner’s Motion to Amend as an attempt to timely file a 2026 Entire Tribunal Petition. As a result, Petitioner must file an Entire Tribunal petition addressing only the 2026 tax year and pay the filing fee required for the filing of an Entire Tribunal petition. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is DENIED. IT IS FURTHER ORDERED that Petitioner’s Motion to Transfer to the Entire Tribunal division is PARTIALLY GRANTED. IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2026 tax year is SEVERED and ASSIGNED to MTT Docket No. 26-002254. IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in MTT Docket No. 26- 002254. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file an Entire Tribunal petition for the 2026 tax year, and (2) pay the filing fee required for the filing of the Entre Tribunal division
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.