Docket No 26-001597.pdf

Canterbury Realty Holdings LLC Petitioner Vs. Township Of Waterford Respondent · 26-001597-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

CANTERBURY REALTY HOLDINGS LLC 

Petitioner 

vs. 

Docket No: 26-001597 

Parcel(s): W-13-16-126-001 

TOWNSHIP OF WATERFORD 

Respondent 

ANSWER TO PETITION 

Now comes the Township of Waterford, a Michigan Municipal 

Corporation, through its’ Assessor, Paula Moore, and answers the Petition heretofore 

filed in this cause. 

1) 

Answering paragraph one of the Petition, Respondent admits the 

allegations therein contained. 

2) 

Answering paragraph two of the Petition, Respondent admits the 

allegations therein contained. 

3) N/A 

4) N/A 

5) N/A 

6) 

Answering paragraph five of the Petition, Respondent admits the 

allegations therein contained. 

7) N/A 

8) N/A

10) 

Answering paragraph ten of the Petition, Respondent admits the 

allegations therein contained. 

11) 

Answering paragraph eleven of the Petition, Respondent admits the 

allegations therein contained. 

12) 

Answering paragraph twelve of the Petition, Respondent admits the 

allegations therein contained. 

13) 

Answering paragraph thirteen of the Petition, Respondent denies the 

allegations therein contained. 

14) 

Answering paragraph fourteen of the Petition, Respondent denies the 

allegations therein contained. 

15) N/A 

16) Answering paragraph sixteen of the Petition, Respondent admits the 

allegations therein contained. 

17) Answering paragraph seventeen of the Petition, Respondent denies the 

allegations therein contained. 

18) Answering paragraph eighteen of the Petition, Respondent denies the 

allegations therein contained. 

19) Answering paragraph nineteen of the Petition, Respondent denies the 

allegations therein contained. 

20) Answering paragraph twenty of the Petition, Respondent denies the 

allegations therein contained. 

Wherefore, Respondent respectfully requests that the Petitioners’ claim be 

denied and that the Tribunal sustains the assessed value of $17,424,030 and the taxable 

value of $17,424,030 as confirmed by the local Board of Review.

AFFIRMATIVE DEFENSES 

For its further Answer to Petitioner’s Petition and by way of its Affirmative Defenses, 

Respondent states as follows and demands an answer from Petitioner as to each: 

1. 

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

against Respondent and to support its claim for relief. 

2. 

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

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

3. 

Petitioner fails to allege that the mode and method of appraising its property failed 

to conform with the mode and method applied in the case of all of the properties in the 

Respondent’s taxing unit for the year in question. 

4. 

Petitioner fails to allege specific and sufficient facts to establish the true cash value, 

assessed value and taxable value of its property. 

5. 

Petitioner fails to allege specific and sufficient facts to support its allegation that the 

assessed value of its property, as equalized, is at a factor other than 50% and also fails to allege 

specific and sufficient facts to support its allegations that the property’s taxable value is 

improper. 

6. 

Petitioner fails to show that any rate other than 50% after equalization was applied 

to the true cash value of its property, as well as to the properties of all others to arrive at the 

respective equalized assessments.

8. 

Petitioner, in essence, seeks by Petition to challenge the process of county and state 

equalizations as to which it has no legal standing and cannot maintain a cause of action. 

9. 

If Petitioner appeared at the Board of Review, Petitioner failed in its appearance 

before the Board of Review to specifically allege: 

A. The equalized assessment of the property is more than 50% of its true cash 

value and that the taxable value is in violation of applicable statutory and 

constitutional limitations. 

The property is assessed in a discriminatory manner and that the assessment 

is a higher level of true cash value than the average level of assessment of all 

other property within the Township of Waterford, excepting this property 

which is also under appeal. 

C. 

The assessment and taxable value are unlawful and based upon the 

application of wrong principles and thereby operate as a constructive 

fraud upon the taxpayer. 

D. 

Sufficient evidence to enable the Board of Review to make a decision. 

The failure to raise such objections to the Respondent’s Board of Review, if a Board of Review 

appearance was required, constitutes a failure to exhaust the administrative remedies provided 

for by the General Property Tax Act, constitutes a waiver of any such allegations contained in 

the Petition, and further amounts to a failure by the Petitioner to appear in protest to 

Respondent’s Board of Review as required by the Tax Tribunal Act. 

10. 

Any decrease in the value of Petitioner's property was a result of its own 

intentional acts and/or negligence and cannot be allowed to reduce Petitioner's otherwise

WHEREFORE, Respondent, CITY OF KEEGO HARBOR, demands that Petitioner respond to 

these Affirmative Defenses and denies that Petitioner is entitled to the relief it seeks and 

respectfully requests that the Respondent's assessment and taxable value of the subject 

property be affirmed or increased and that the Petitioner's Petition be dismissed with prejudice 

and that Respondent be granted costs and attorney fees so wrongfully sustained. 

Respectfully submitted, 

CITY OF KEEGO HARBOR 

J 

/) / 

Ns Ur 

Dated: September 

[° 

,2026 

PAUA MOORE, Chief Assessor 

5200 Civic Center Drive 

Waterford, MI 48329 

(248) 674-6204

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

CANTERBURY REALTY HOLDINGS, LLC, 

Petitioner 

VS. 

Docket No 26-001597. 

Parcels: W-13-16-126-001 

TOWNSHIP OF WATERFORD, 

Respondent 

PROOF OF SERVICE 

Leslie A. Cooper, being duly sworn, deposes and says that on the 10 day of September, 

2026, she served a true copy of Respondents Answer to Petition and Affirmative Defenses by 

placing the copy in an envelope correctly and plainly addressed to: 

Canterbury Realty Holdings, LLC 

175 Route 70 

Toms River, NJ 08755 

and depositing same in the United States Mail with postage thereon fully prepaid; and by e-filing 

a copy to: 

Michigan Tax Tribunal 

P. 0. Box 30232 

Lansing, MI 48909 

“2 Comp 

ESLIE A. COOPER

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