Whirlpool Corporation, Petitioner Vs. City Of St Joseph, 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 

Whirlpool Corporation, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001963 

 

City of St Joseph, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ 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 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001963 

Page 2 of 2 

 

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%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: August 20, 2025 

gc 

 

PROOF OF SERVICE 

 

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

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Whirlpool Corporation, 

 

 

 

MTT Docket No. 25-001963-TT 

 

 

Petitioner, 

 

 

 

 

Parcel No(s). 76-0013-0034-16-9 

 

 

 

 

 

 

 

 

 

 

v 

 

City of St. Joseph, 

 

 

Respondent. 

______________________________/ 

 

Michelle (Mikki) M. Silvey (P69494) 

Derik Edwards 

Aaron Stout 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260, ext. 2404 

(917) 488-7825 

msilvey@dmainc.com 

dedwards@dmainc.com 

astout@dmainc.com 

Toby Koenig (72367) 

Bloom Sluggett, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9343 

toby@bloomsluggett.com 

 

______________________________/ 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT IN THE FULL TRIBUNAL 

 

1. This case is pending in the Entire Tribunal. 

2. The subject property is located in Berrien County. 

3. The values for the property at issue in this appeal as established by Respondent’s 

Board of Review are: 

 

Tax 

Year 

Parcel(s) 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2025 

76-0013-0034-16-9 

$5,547,400 

$2,773,700 

$2,647,409

Page 2

Page 2 of 2 

MTT Docket No. 25-001963 

Stipulation for Entry of Consent Judgment 

PIN: 76-0013-0034-16-9 

4. The values for the property at issue in this appeal as agreed upon by the parties for

settlement purposes are:

Tax 

Year 

Parcel(s) 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2025 

76-0013-0034-16-9

$2,505,330 

$1,252,665 

$1,252,665 

5. This stipulation addresses the 2025 tax year.

6. Refunds (as warranted) should be made payable to “Whirlpool Corporation” and

mailed to the attention of:

Whirlpool Corporation

c/o Mikki Silvey

9229 Delegates Row, Suite 375

Indianapolis, IN 46240

7. Any refund shall be without interest.

Respectfully submitted, 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

 August 18, 2025 

______________________________ 

Toby Koenig (72367) 

Bloom Sluggett, PC 

Attorneys for Respondent 

August 18, 2025

Page 3

*** Information herein deemed reliable but not guaranteed***

Berrien

County:

City of St. Joseph

Jurisdiction:

Printed on

Parcel Number:

11-76-0013-0034-16-9

1,145,453C

1,260,100

1,220,200

39,900

2022

1,202,725C

1,291,400

1,239,700

51,700

2023

1,262,861C

1,370,200

1,307,300

62,900

2024

2,647,409C

2,773,700M

2,760,100

2,691,500

68,600

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description

Rate

Size % Good

Cash Value

D/W/P: Asphalt Paving

3.23

96450

0

0

D/W/P: 4in Concrete

7.26

10158

0

0

Total Estimated Land Improvements True Cash Value =

0

* Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason

Value

Industrial

6.520 Acres 21,034 100

137,144

6.52 Total Acres

Total Est. Land Value =

137,144

Land Value Estimates for Land Table 23.INDUSTRIAL

MB 03/13/2025 ATT-PTA,PR

MB 03/13/2025 DATA ENTER

JR 03/02/2020 Inspected

Who

When

What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

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

X

X

X

X

 

X

 

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of St Joseph, County of

Berrien, Michigan

Comments/Influences

COM AT E1/4 PST SEC 14 T4S R19W TH

S00DEG16'09''W 2240.88' TH WLY 23.24' ON

215' RAD CUR RT CHD BRG S85DEG08'27''W

23.23' TH S88DEG14'13''W 12.41' TO POB TH

S01DEG45'47''E 479.11' TO NLY LN C&O RR

TH WLY 516.89' ON A 3840.98' RAD CUR RT

CHD BRG S86DEG45'32''W 516.50' TH

N89DEG23'10''W 69.92' TH N00DEG16'09''E

489.84' TH N88DEG14'13''E 568.82' TO POB

Tax Description

WHIRLPOOL CORP

MAIL STOP 2900

2000 N M 63

BENTON HARBOR MI 49022

Owner's Name/Address

451 RENAISSANCE DR

Property Address

100

PE120093

10/03/2012

Electrical

2025 Est TCV 5,520,250 TCV/TFA: 84.17

100%

PE150065

06/19/2015

Electrical

Map #: 14-3

100%

PB150182

06/19/2015

Signs

P.R.E. 0%

100%

PM21-0196

08/27/2021

Mechanical

School: ST JOSEPH PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: CO-A (

Class: INDUSTRIAL-IMPROVE

0.0

DEED

2224/1057

03-ARM'S LENGTH

WD

02/06/2002

14,864,089

WHIRLPOOL REALTY CORP.

RENAISSANCE LAND DEV CO

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

08/15/2025

Page 4

Class: C

Effec. Age: 34

Floor Area: 0 

Total Base New : 15,776 E.C.F.

Total Depr Cost: 0 X 2.011

Estimated T.C.V: 0 

Cost Est. for Res. Bldg: 1 Single Family 2 S Cls C Blt 0

(11) Heating System: No Heating/Cooling

Ground Area = 0 SF Floor Area = 0 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=66/0/0/0/0

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

Other Additions/Adjustments

Porches

 CGEP (1 Story) 120 8,749 0 

 CCP (1 Story) 283 7,027 0 

 Totals: 15,776 0

Notes: 

 ECF (INDUSTRIAL) 2.011 => TCV: 0

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

CGEP (1 Story)

CCP (1 Story)

120

283

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

 

 

 

 

 (14)

Page 5

Bsmnt

Page 6

***

Page 7

Bs

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Whirlpool Corporation, 

 

 

 

MTT Docket No. 25-001963-TT 

 

 

Petitioner, 

 

 

 

 

Parcel No(s). 76-0013-0034-16-9 

 

 

 

 

 

 

 

 

 

 

v 

 

City of St. Joseph, 

 

 

Respondent. 

______________________________/ 

 

Michelle (Mikki) M. Silvey (P69494) 

Derik Edwards 

Aaron Stout 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260, ext. 2404 

(917) 488-7825 

msilvey@dmainc.com 

dedwards@dmainc.com 

astout@dmainc.com 

Toby Koenig (72367) 

Bloom Sluggett, PC 

Attorneys for Respondent 

161 Ottawa Ave NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9343 

toby@bloomsluggett.com 

 

______________________________/ 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT IN THE FULL TRIBUNAL 

 

1. This case is pending in the Entire Tribunal. 

2. The subject property is located in Berrien County. 

3. The values for the property at issue in this appeal as established by Respondent’s 

Board of Review are: 

 

Tax 

Year 

Parcel(s) 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2025 

76-0013-0034-16-9 

$5,547,400 

$2,773,700 

$2,647,409

Page 2

Page 2 of 2 

MTT Docket No. 25-001963 

Stipulation for Entry of Consent Judgment 

PIN: 76-0013-0034-16-9 

4. The values for the property at issue in this appeal as agreed upon by the parties for

settlement purposes are:

Tax 

Year 

Parcel(s) 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2025 

76-0013-0034-16-9

$2,505,330 

$1,252,665 

$1,252,665 

5. This stipulation addresses the 2025 tax year.

6. Refunds (as warranted) should be made payable to “Whirlpool Corporation” and

mailed to the attention of:

Whirlpool Corporation

c/o Mikki Silvey

9229 Delegates Row, Suite 375

Indianapolis, IN 46240

7. Any refund shall be without interest.

Respectfully submitted, 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

 August 18, 2025 

______________________________ 

Toby Koenig (72367) 

Bloom Sluggett, PC 

Attorneys for Respondent 

August 18, 2025

Page 3

*** Information herein deemed reliable but not guaranteed***

Berrien

County:

City of St. Joseph

Jurisdiction:

Printed on

Parcel Number:

11-76-0013-0034-16-9

1,145,453C

1,260,100

1,220,200

39,900

2022

1,202,725C

1,291,400

1,239,700

51,700

2023

1,262,861C

1,370,200

1,307,300

62,900

2024

2,647,409C

2,773,700M

2,760,100

2,691,500

68,600

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description

Rate

Size % Good

Cash Value

D/W/P: Asphalt Paving

3.23

96450

0

0

D/W/P: 4in Concrete

7.26

10158

0

0

Total Estimated Land Improvements True Cash Value =

0

* Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason

Value

Industrial

6.520 Acres 21,034 100

137,144

6.52 Total Acres

Total Est. Land Value =

137,144

Land Value Estimates for Land Table 23.INDUSTRIAL

MB 03/13/2025 ATT-PTA,PR

MB 03/13/2025 DATA ENTER

JR 03/02/2020 Inspected

Who

When

What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

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

X

X

X

X

 

X

 

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of St Joseph, County of

Berrien, Michigan

Comments/Influences

COM AT E1/4 PST SEC 14 T4S R19W TH

S00DEG16'09''W 2240.88' TH WLY 23.24' ON

215' RAD CUR RT CHD BRG S85DEG08'27''W

23.23' TH S88DEG14'13''W 12.41' TO POB TH

S01DEG45'47''E 479.11' TO NLY LN C&O RR

TH WLY 516.89' ON A 3840.98' RAD CUR RT

CHD BRG S86DEG45'32''W 516.50' TH

N89DEG23'10''W 69.92' TH N00DEG16'09''E

489.84' TH N88DEG14'13''E 568.82' TO POB

Tax Description

WHIRLPOOL CORP

MAIL STOP 2900

2000 N M 63

BENTON HARBOR MI 49022

Owner's Name/Address

451 RENAISSANCE DR

Property Address

100

PE120093

10/03/2012

Electrical

2025 Est TCV 5,520,250 TCV/TFA: 84.17

100%

PE150065

06/19/2015

Electrical

Map #: 14-3

100%

PB150182

06/19/2015

Signs

P.R.E. 0%

100%

PM21-0196

08/27/2021

Mechanical

School: ST JOSEPH PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: CO-A (

Class: INDUSTRIAL-IMPROVE

0.0

DEED

2224/1057

03-ARM'S LENGTH

WD

02/06/2002

14,864,089

WHIRLPOOL REALTY CORP.

RENAISSANCE LAND DEV CO

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

08/15/2025

Page 4

Class: C

Effec. Age: 34

Floor Area: 0 

Total Base New : 15,776 E.C.F.

Total Depr Cost: 0 X 2.011

Estimated T.C.V: 0 

Cost Est. for Res. Bldg: 1 Single Family 2 S Cls C Blt 0

(11) Heating System: No Heating/Cooling

Ground Area = 0 SF Floor Area = 0 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=66/0/0/0/0

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

Other Additions/Adjustments

Porches

 CGEP (1 Story) 120 8,749 0 

 CCP (1 Story) 283 7,027 0 

 Totals: 15,776 0

Notes: 

 ECF (INDUSTRIAL) 2.011 => TCV: 0

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

CGEP (1 Story)

CCP (1 Story)

120

283

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

 

 

 

 

 (14)

Page 5

Bsmnt

Page 6

***

Page 7

Bs

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 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

WHIRLPOOL CORPORATION, 

Petitioner, 

v 

CITY OF ST. JOSEPH, 

Respondent. 

 

 

MTT Docket No. 25-001963 

PPN: 76-0013-0034-16-9 

 

 

 

 

 

 

 

 

 

/ 

 

 

Michelle (Mikki) M. Silvey (P69494) 

Derik Edwards 

Aaron Stout 

DUCHARME, MCMILLEN & ASSOC, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260, ext. 2404 

msilvey@dmainc.com 

dedwards@dmainc.com 

astout@dmainc.com 

 

 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorney for Respondent 

161 Ottawa Ave. NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9343 

toby@bloomsluggett.com 

 

 

 

 

 

 

 

/ 

 

 

 

APPEARANCE 

NOW COMES attorney Toby Koenig, of the law firm of Bloom Sluggett, PC and hereby 

enters his appearance on behalf of Respondent in this matter. 

 

 

 

 

Dated: August 15, 2025 

Respectfully submitted, 

 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

Toby Koenig (P72367) 

Attorney for Respondent 

161 Ottawa Ave. NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9340

Page 2

2 

 

4906-8098-2367, v. 1 

STATE OF MICHIGAN 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

WHIRLPOOL CORPORATION, 

Petitioner, 

v 

CITY OF ST. JOSEPH, 

Respondent. 

 

 

MTT Docket No. 25-001963 

PPN: 76-0013-0034-16-9 

 

 

 

 

 

 

 

 

 

/ 

 

 

Michelle (Mikki) M. Silvey (P69494) 

Derik Edwards 

Aaron Stout 

DUCHARME, MCMILLEN & ASSOC, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260, ext. 2404 

msilvey@dmainc.com 

dedwards@dmainc.com 

astout@dmainc.com 

 

 

Toby Koenig (P72367) 

BLOOM SLUGGETT, PC 

Attorney for Respondent 

161 Ottawa Ave. NW, Suite 400 

Grand Rapids, MI 49503 

(616) 965-9343 

toby@bloomsluggett.com 

 

 

 

 

 

 

 

/ 

 

 

 

RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

NOW COMES Respondent through its attorneys Bloom Sluggett, PC, and hereby submits 

its Answer to Petition and Affirmative Defenses as follows: 

1. Admitted. 

 

2. Admitted. 

 

3. Admitted. 

 

4. Admitted. 

 

5. Admitted. 

 

6. Admitted. 

 

7. Admitted.

Page 3

3 

 

4906-8098-2367, v. 1 

8. Admitted. 

 

9. Admitted. 

 

10. Respondent lacks sufficient knowledge or information to form a belief as to the 

truthfulness of the allegations in paragraph 10 of Petitioner’s petition, and Respondent 

otherwise leaves Petitioner to its proofs. 

 

11. This paragraph contains a restatement of Petitioner’s claim to which no response is 

required. To the extent a response is required, Respondent admits that Petitioner alleges 

issues relating to valuation, assessment, taxable value, and uniformity, but Respondent 

denies that the subject property is improperly assessed and denies that Petitioner is 

entitled to any relief. 

 

12. Admitted. 

 

13. Respondent denies the values alleged in Paragraph 13 of Petitioner’s Petition as the 

correct Roll Values are as follows: True Cash Value: $5,547,400; Assessed Value: 

$2,773,700; Taxable Value: $2,647,409. 

 

14. Denied as untrue. 

 

15. Denied as untrue as the values alleged are based on incorrect calculations involving the 

Roll Values for the subject property. 

 

16. Denied as untrue. 

 

AFFIRMATIVE DEFENSES 

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

2. Petitioner’s claims against Respondent are barred because the valuation methods used 

by Respondent comply with the Constitution, state law, and prevailing State Tax Commission 

procedures. 

 

3. Respondent’s assessment reflects 50% of the subject property’s true cash value, and 

the values on the roll, including the taxable value, comply with the General Property Tax Act. 

 

4. Petitioner has failed to allege facts to support standing to bring this appeal or that it is 

a proper party-in-interest. 

 

5. Petitioner has failed to allege facts to support its allegation that the taxable value of the 

subject property is improper. 

 

6. Respondent reserves the right to identify further affirmative defenses as may become 

known through discovery.

Page 4

4 

 

4906-8098-2367, v. 1 

WHEREFORE, Respondent requests that the Tribunal dismiss Petitioner’s petition with 

prejudice and award Respondent its costs, attorney fees, and all such further and additional relief 

as this Tribunal may deem appropriate. 

 

 

 

 

 

 

 

Dated: August 15, 2025 

Respectfully submitted, 

 

BLOOM SLUGGETT, PC 

 

/s/ Toby Koenig 

 

 

 

Toby Koenig (P72367) 

Attorney for Respondent 

 

 

PROOF OF SERVICE 

Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom 

Sluggett, PC, and that on August 15, 2025, she served a copy of Respondent’s Appearance and 

Respondent’s Answer to Petition with Affirmative Defenses by First Class and electronic mail 

upon: 

 

Michelle (Mikki) M. Silvey 

Derik Edwards 

Aaron Stout 

DUCHARME, MCMILLEN & ASSOC, INC. 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

msilvey@dmainc.com 

dedwards@dmainc.com 

astout@dmainc.com 

 

 

 

 

 

 

 

/s/ Tonya Voakes 

 

 

 

 

 

 

 

 

 Tonya Voakes

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-001963

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of St Joseph (BERRIEN)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Toby

M.I.

Last Name

Koenig

Firm Name (if any)

Bloom Sluggett PC

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

161 Ottawa Ave NW

Suite 400

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-965-9343

Fax Number

616-965-9343

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

toby@bloomsluggett.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Toby Koenig

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Whirlpool Corporation 

R 

MTT Docket No. 25- 

Petitioner, 

v 

City of St. Joseph 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 76-0013-0034-16-9 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 301 Industrial-Improved 

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

Board of Review as a protest was not required. 

The property or properties at issue are in Berrien 

County. 

The property or properties’ address is: 

451 Renaissance Dr, Saint Joseph, MI 49085 

The assessments) at issue were established by the: City of St. Joseph 

Petitioners legal residence or principal office address is: 

2000 M-63, Benton Harbor, MI 49022 

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

values and uniformity. 

The tax year at issue is: 2025. 

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

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$5,520,200 

$2,760,100 

$2,633,709 

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

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$1,400,000 

$700,000 

$700,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$4,120,200 

$2,060,100 

$1,933,709

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

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

collected are invalid because:

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

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

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

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

30

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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

Whirlpool Corporation, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001963

City Of St Joseph, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 1, 2025

PROOF OF SERVICE

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

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Whirlpool Corporation 

R 

MTT Docket No. 25- 

Petitioner, 

v 

City of St. Joseph 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 76-0013-0034-16-9 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 301 Industrial-Improved 

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

Board of Review as a protest was not required. 

The property or properties at issue are in Berrien 

County. 

The property or properties’ address is: 

451 Renaissance Dr, Saint Joseph, MI 49085 

The assessments) at issue were established by the: City of St. Joseph 

Petitioners legal residence or principal office address is: 

2000 M-63, Benton Harbor, MI 49022 

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

values and uniformity. 

The tax year at issue is: 2025. 

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

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$5,520,200 

$2,760,100 

$2,633,709 

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

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$1,400,000 

$700,000 

$700,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$4,120,200 

$2,060,100 

$1,933,709

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

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

collected are invalid because:

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

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

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

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

30

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Whirlpool Corporation 

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

2000 M-63

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

917-488-7825

Fax Number

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

msilvey@dmainc.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

317-596-3260

Fax Number

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

msilvey@dmainc.com

Section 5: Issue

Please designate one: 

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

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

451 Renaissance Dr

Michigan

Taxing Authority (City or Township)

City Of St Joseph (BERRIEN)

County

Berrien

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-0013-0034-16-9

Classification of Property: Real 

Industrial

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

2760100

Current Taxable Value as established by the Board of Review:

2633709

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

1400000

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

700000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

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

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

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michelle (Mikki) M. Silvey

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