Wlhm LLC, Petitioner Vs. Township Of Saginaw, 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 

Wlmh LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001900 

 

Saginaw Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

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. 25-001900 

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%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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: December 16, 2025 

am 

 

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 

WLMH LLC, 

Petitioner, 

\4 

MTT Docket No. 25-001900 

Saginaw Twp, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

The case is pending in the 

X 

Entire Tribunal OR Small Claims 

Division. 

2. 

Property Parcel No: 23-12-4-11-2038-000 

3. 

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

Board of Review are: 

Tax 

Parcel Number 

True Cash 

| Assessed 

Taxable Value 

Year 

Value 

Value 

2025 

23-12-4-11-2038-000 

| $230,400 

| $115,200 

$115,200 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax 

Parcel Number 

True Cash 

Assessed 

Taxable Value 

Year 

Value 

Value

Page 2

MTT Docket No. 25-001900 

Consent Judgment, Page 2 of 2 

6. 

List separately 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. (attach 

additional page if necessary): 

° 

Interest and the 1% administration fee on any refunds issued pursuant to 

this Stipulation for Entry of Consent Judgment and Consent Judgment is 

waived as to all applicable taxing jurisdictions for all tax years agreed 

upon in this stipulation. 

° 

The parties agree that the stipulation regarding the subject property’s 

assessed and taxable values is strictly for settlement purposes only. 

° 

This stipulation constitutes the entire agreement between the parties, 

written or otherwise, as to the property’s assessment(s) for the tax year(s) 

at issue. 

° 

Pay refund jointly to “Colliers International, c/o WLMH LLC.” 

° 

Refund check must be sent to: 

Colliers International, Attn: Joshua T. 

Shillair, Esq. Vice President 

| Tax Appeal, 400 

W 4% Street, Suite 350, 

Royal Oak, MI 48067. 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

Signed: 

/s/Joshua Shillair 

Dated: 

December 11, 2025 

Joshua T. Shillair, Esq. (P72674), Attorney for Petitioner 

Signature of Respondent’s authorized representative: 

Signet: 

MAnpnn 

lat 

Dated: 

[JAS AS 

Treena Chick, Assessor Tor Respondent

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

WLMH LLC, 

Petitioner, 

\4 

MTT Docket No. 25-001900 

Saginaw Twp, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

The case is pending in the 

X 

Entire Tribunal OR Small Claims 

Division. 

2. 

Property Parcel No: 23-12-4-11-2038-000 

3. 

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

Board of Review are: 

Tax 

Parcel Number 

True Cash 

| Assessed 

Taxable Value 

Year 

Value 

Value 

2025 

23-12-4-11-2038-000 

| $230,400 

| $115,200 

$115,200 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax 

Parcel Number 

True Cash 

Assessed 

Taxable Value 

Year 

Value 

Value

Page 2

MTT Docket No. 25-001900 

Consent Judgment, Page 2 of 2 

6. 

List separately 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. (attach 

additional page if necessary): 

° 

Interest and the 1% administration fee on any refunds issued pursuant to 

this Stipulation for Entry of Consent Judgment and Consent Judgment is 

waived as to all applicable taxing jurisdictions for all tax years agreed 

upon in this stipulation. 

° 

The parties agree that the stipulation regarding the subject property’s 

assessed and taxable values is strictly for settlement purposes only. 

° 

This stipulation constitutes the entire agreement between the parties, 

written or otherwise, as to the property’s assessment(s) for the tax year(s) 

at issue. 

° 

Pay refund jointly to “Colliers International, c/o WLMH LLC.” 

° 

Refund check must be sent to: 

Colliers International, Attn: Joshua T. 

Shillair, Esq. Vice President 

| Tax Appeal, 400 

W 4% Street, Suite 350, 

Royal Oak, MI 48067. 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

Signed: 

/s/Joshua Shillair 

Dated: 

December 11, 2025 

Joshua T. Shillair, Esq. (P72674), Attorney for Petitioner 

Signature of Respondent’s authorized representative: 

Signet: 

MAnpnn 

lat 

Dated: 

[JAS AS 

Treena Chick, Assessor Tor Respondent

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Page 1

STATE OF MICHIGAN 

\ AmB 

SEP 038 2025 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Wihm LLC, 

Petitioner, 

\ 

Township Of Saginaw, 

Respondent. 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.: 25-001900 

Colliers International 

By: Joshua T. Shillair, Esq. {P72674) 

Representative for Petitioner 

400 W 4" Street, Suite 350 

Royal Oak, MI 48067 

(248) 226-1632 

Joshua.Shillair@Colliers.com 

Saginaw Charter Township 

By: Treena Chick 

Representative for Respondent 

4980 Shattuck Road 

Saginaw, MI 48603 

(989) 791-9810 

tchick@saginawtownship.net 

RESPONDENT'S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

NOW COMES Respondent, Township of Saginaw, by and through its representative, Treena 

Chick, and for its Answer to Petition, states as follows: 

1. 

Respondent lacks knowledge or information sufficient to form a belief as to the truth of 

the allegations in paragraph 1. 

Admitted. 

Admitted. 

u 

Re ®eN 

Respondent admits the subject property is classified as real commercial improved.

Page 2

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

* the allegations in paragraph 10. 

11. Respondent lacks knowledge or information sufficient to form a belief as to the truth of 

the allegations in paragraph 11. 

12. Respondent admits that Petitioner has correctly computed the value in contention by 

subtracting its erroneous value claims from the values correctly determined by 

Respondent. 

13. Respondent lacks knowledge or information sufficient to form a belief as to the truth of 

the allegations in paragraph 13. Respondent has not been given Petitioner’s income 

data to review. 

NEW MATTERS AND AFFIRMATIVE DEFENSES 

1. 

Petitioner has failed to allege specific and sufficient facts to set forth a cause of action 

against Respondent. 

2. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, 

discrimination, application of the wrong principles, or illegality on the part of the 

Respondent. 

3. 

Petitioner has failed to show that any factor other than fifty percent (50%) was applied 

to the true cash value of Petitioner’s property, as well as all others, to arrive at the 

respective assessments appearing on the roll, and also fails to allege specific and 

sufficient facts to support its allegations that the property’s taxable value is improper. 

4. 

Respondent has properly and lawfully assessed Petitioner’s property and established its 

taxable value in accordance with statutory and constitutional requirements. 

5. 

Petitioner has the burden of establishing the subject property’s true cash value. MCL 

205.737(3). 

WHEREFORE, Respondent, Township of Saginaw, requests that this Honorable Tribunal 

dismiss Petitioner’s Entire Tribunal Property Tax Petition. 

Respectfully Submitted,

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Wihm LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001800 

Township of Saginaw 

Respondent(s) 

PROOF OF SERVICE 

Holly Yeager 

states that on 8/28/25 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer to petition 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Colliers International, Joshua Shillair 

400 

W 4th Street, Ste. 350 

Royal Oak, MI 48067 

Nell Jones 

[Signatuge 

of ggrson(Who is serving/mailing copy] 

Holly Yeager 

[Print/type name of person serving/mailing copy]

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Wihm LLC 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 25-001900 

Township of Saginaw 

Respondent(s) 

PROOF OF SERVICE 

Holly Yeager 

states that on 8/28/25 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer to petition 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Sells 

Ueanat 

[Signature{df per§bn wiib is serving/mailing copy] 

Holly Yeager 

[Print/type name of person serving/mailing copy]

Page 5

TT 

TTT 

Assessor's Office 

SAGINAW TOWNSHIP 

a® 

: 

US POSTAGE 

4980 SHATTUCK - P.O. BOX 6400 

ol <- 

E la 7—

SAGINAW, MICHIGAN 48608-6400 

x o 

: Gr —— 

. 

=a 

: 

25 

mage ZF 42503 § 

an 

LP 

0000379996 

INAW__ 

CHARTER 

TOWNSHIP 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

TT 

| TR TR 

TL 

TU 

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BLT 

pe

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

2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 25-001900 

 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

WLMH LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 25-001900 

 

Saginaw Township, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

Saginaw Township Assessing 

4980 Shattuck Rd 

PO Box 6400 

Saginaw, MI 48608-6400 

(989) 791-9810 

 

 

 

_____________________________________________________________________________/ 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

 

 

 

)ss 

COUNTY OF OAKLAND 

) 

 

 

Jennifer Lunsford, states that on 8/21/2025, in compliance with TTR 221, she did place in the US 

mail a copy of Petitioner’s 2025 Entire Tribunal Property Tax Petition with docket number, the 

Notice of Docket Number issued by the Michigan Tax Tribunal for this appeal as well as this 

Proof of Service of Petition for the above captioned appeal to the units of government listed on 

the second page of this Proof of Service of Petition. 

 

/s/Jennifer Lunsford___ 

Jennifer Lunsford 

 

Joshua T. Shillair Esq. States that he submitted electronically on 8/22/2025, to the Michigan Tax 

Tribunal a copy of this Proof of Service of Petition at eFile through 

www.etaxappeal.lara.state.mi.us.

Page 2

2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 25-001900 

 

Page | 2 

 

 

 

 

 

 

 

 

/s/Joshua T. Shillair 

 

 

 

 

 

 

 

 

 

 Joshua T. Shillair Esq 

 

 

By Certified Mail 

 

Assessor’s Office 

Saginaw Township Assessing 

4980 Shattuck Rd 

PO Box 6400 

Saginaw, MI 48608-6400 

 

Office of the City/Township Clerk 

Saginaw Township 

Clerk's Office 

4980 Shattuck Rd 

P.O. Box 6400 

Saginaw, MI 48603-2963 

 

By First Class Mail 

 

Director of Equalization 

Saginaw County 

Equalization Director 

111 S. Michigan Avenue 

Saginaw, MI 48602 

 

County Clerk’s Office 

Saginaw County 

Clerk's Office 

111 S. Michigan Avenue 

Saginaw, MI 48602 

 

Secretary of the School Board 

Saginaw Twp Community School 

P.O. Box 6278 

Saginaw, MI 48608 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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

2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

WLMH LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

Saginaw Township, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

Saginaw Township Assessing 

4980 Shattuck Rd 

PO Box 6400 

Saginaw, MI 48608-6400 

(989) 791-9810 

 

 

 

_____________________________________________________________________________/ 

 

2025 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, WLMH LLC, has the legal residence or principal office 

address of 18645 Canal Rd, Suite 5,Clinton Township, MI 48038. Petitioner is a party in 

interest with respect to property taxes on property parcel no(s). (hereinafter referenced as 

the Subject Property) 23-12-4-11-2038-000. If the Subject Property in this petition 

includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are 

contiguous. 

2. The Subject Property is located in Saginaw County.

Page 2

2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, Saginaw Township Assessing of Saginaw County, assesses and collects 

property taxes on the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2025 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

2765 Universal Dr, Saginaw, MI 48603 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2025 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2025 

23-12-4-11-

2038-000 

$230,400.00 

$115,200.00 

$115,200.00 

 

10. The 2025 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

Page 3

2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

23-12-4-11-

2038-000 

$100,000.00 

$50,000.00 

$50,000.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2025 

23-12-4-11-2038-000 

$65,200.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value.

Page 4

2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2025 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for Petitioner 

 

 

 

 

 

 

 

By:_/s/ Joshua T. Shillair__Dated:05/30/2025 

 

 

 

 

 

 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

400 E 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com

Page 5

2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 

 

Page 5 of 5 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

WLMH LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

Saginaw Township, 

 

Respondent.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Wlhm LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001900

Township Of Saginaw, 

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 29, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

WLMH LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

Saginaw Township, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

Saginaw Township Assessing 

4980 Shattuck Rd 

PO Box 6400 

Saginaw, MI 48608-6400 

(989) 791-9810 

 

 

 

_____________________________________________________________________________/ 

 

2025 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, WLMH LLC, has the legal residence or principal office 

address of 18645 Canal Rd, Suite 5,Clinton Township, MI 48038. Petitioner is a party in 

interest with respect to property taxes on property parcel no(s). (hereinafter referenced as 

the Subject Property) 23-12-4-11-2038-000. If the Subject Property in this petition 

includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are 

contiguous. 

2. The Subject Property is located in Saginaw County.

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2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, Saginaw Township Assessing of Saginaw County, assesses and collects 

property taxes on the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2025 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

2765 Universal Dr, Saginaw, MI 48603 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2025 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2025 

23-12-4-11-

2038-000 

$230,400.00 

$115,200.00 

$115,200.00 

 

10. The 2025 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

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2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

23-12-4-11-

2038-000 

$100,000.00 

$50,000.00 

$50,000.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2025 

23-12-4-11-2038-000 

$65,200.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value.

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2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2025 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for Petitioner 

 

 

 

 

 

 

 

By:_/s/ Joshua T. Shillair__Dated:05/30/2025 

 

 

 

 

 

 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

400 E 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com

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2025 Entire Tribunal Property Tax Petition & Proof of Service 

WLMH LLC v Saginaw Township 

Parcel Number: 23-12-4-11-2038-000 

MTT Docket No.: 

 

Page 5 of 5 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

WLMH LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

Saginaw Township, 

 

Respondent.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

WLMH LLC

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

18645 Canal Rd, Suite 5

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

248-597-0089

Fax Number

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

wally@magnacheck.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

Fax Number

248-226-1633

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

tax.efile@colliers.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]

2675 Universal

Michigan

Taxing Authority (City or Township)

Township Of Saginaw (SAGINAW)

County

Saginaw

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:

23-12-4-11-2038-000

Classification of Property: Real 

Commercial

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

115200.00

Current Taxable Value as established by the Board of Review:

115200.00

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

100000.00

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

50000.00

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/ Joshua Shillair

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.