Petition 2025 - Summit West Investments (3 Parcels) (01992179x7AF06).pdf
Summit West Investments, LLC, Petitioner Vs. Township Of Waterford, Respondent · 25-002200-TT
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SUMMIT WEST INVESTMENTS, LLC, Docket No. 25- Petitioner, Parcels W-13-25-200-028 & W-13-25-200-029 v. CHARTER TOWNSHIP OF WATERFORD, Respondent. Brian E. Etzel (P54905) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioner bee@wwrplaw.com Entire Tribunal Property Tax Petition Petitioner SUMMIT WEST INVESTMENTS, LLC, by and through its attorneys, Williams, Williams, Rattner & Plunkett, PC, states as follows for its Entire Tribunal Property Tax Petition. The Parties 1. Petitioner SUMMIT WEST INVESTMENTS, LLC is a domestic limited liability company with its registered offices located at 263 Pine Ridge Drive, Bloomfield Hills, Michigan 48304.
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2 2. Respondent Charter Township of Waterford is a Michigan municipal corporation with its offices located at 5200 Civic Center Drive, Waterford, Michigan 48329. The Subject Property 3. Petitioner owns three (3) contiguous parcels identified as follows (the “Subject Property”): Tax Year Commonly Known As Parcel ID 2025 2440 Elizabeth Lake Road, Waterford, Michigan 48328 W-13-25-200-028 2025 2446 Elizabeth Lake Road, Waterford, Michigan 48328 W-13-25-200-029 2025 2270 Elizabeth Lake Road, Waterford, Michigan 48328 W-13-25-200-019 4. The Subject Property is located in Oakland County and is within the Waterford School District. 5. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Property. The 2025 Assessment 6. For the 2025 tax year, Respondent classified the Subject Property as commercial real property. 7. For the 2025 tax year, Respondent established the Subject Property’s assessment for property taxes as follows: Tax Year Parcel ID True Cash Value Assessed Value Taxable Value 2025 W-13-25-200-028 5,134,500 2,567,250 1,114,510 2025 W-13-25-200-029 471,820 235,910 179,070 2025 W-13-25-200-019 256,020 128,010 58,420 8. Petitioner contends that a lawful assessment of the Subject Property for the 2025 tax year cannot exceed the following amounts:
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3 Tax Year Parcel ID True Cash Value Assessed Value Taxable Value 2025 W-13-25-200-028 1,100,000 550,000 550,000 2025 W-13-25-200-029 200,000 100,000 100,000 2025 W-13-25-200-019 80,000 40,000 40,000 9. The amounts in dispute therefore are as follows: Tax Year Parcel ID True Cash Value Assessed Value Taxable Value 2025 W-13-25-200-028 4,034,500 2,017,250 564,510 2025 W-13-25-200-029 271,820 135,910 79,070 2025 W-13-25-200-019 176,020 88,010 18,420 10. This Petition presents issues involving the Subject Property’s valuation for assessment purposes. Petitioner does not believe that this Petition presents any issues arising out of “additions” or “losses” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines those terms, but reserves its right to assert issues involving losses should information supporting such issues become available. 11. The Subject Property’s 2025 assessment (a) violates the Michigan Constitution, the GPTA, and other Michigan law, (b) is based on erroneous principles and information, (c) is based on the misapplication of valuation principles, and (d) otherwise violates Petitioner’s rights. 12. Petitioner does not assert that the Subject Property’s 2025 assessment is not uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject Property’s values. Conclusion and Request for Relief WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter judgment revising the Subject Property’s 2025 assessment to amounts that do not exceed the values set forth in Paragraph 8 of this Petition and granting Petitioner all other relief to which it is entitled under Michigan law.
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4 Respectfully Submitted, WILLIAMS WILLIAMS RATTNER & PLUNKETT PC By: /s/ Brian E. Etzel Brian E. Etzel (P54905) Dated: June 2, 2025 Attorneys for Petitioner